TRANSAKSI MUSYARAKAH MUTANAQISHAH PADA PERBANKAN SYARIAH MENURUT PANDANGAN EKONOMI ISLAM

Abstract

The practice of Musyarakah Mutanaqishah contracts is a new practice and is a breakthrough in sharia economic transactions. In practice, Musyarakah Mutanaqishah transactions in Sharia Financial Institutions are a product that offers customers solutions for owning assets, in this case property such as houses, shophouses, shophouses, etc. The presence of Musyarakah Mutanaqishah transactions has many benefits for LKS customers who want to own property with limited capital, because in this case the customer and LKS act as partners in procuring a property asset which will later be rented by the customer and the asset will be purchased in stages by the customer. This really helps customers make it easier to buy a house, of course with transactions that comply with sharia principles.

This research is field research or qualitative research. Qualitative research places more emphasis on process than product or outcome. Qualitative research focuses more on process research, such as interactions between people in a community, the process of carrying out work, the development of a phenomenon or civilization. In analyzing the data the author uses qualitative data analysis techniques or uses descriptive analysis, namely starting from empirical facts or events, then the data is studied and analyzed so that general conclusions and generalizations can be made.

Musyarakah Mutanaqishah is a derivative product of the Musyarakah contract, which is a form of cooperation agreement between two or more parties. Musyarakah in other words is called syirkah which literally means mixing. In this case mixing capital with one another so that they cannot be separated from one another. Syirkah is a contract between unionized parties in terms of capital and temporary profits. Mutanaqishah comes from the word yatanaqishu-tanaqish-tanaqishan-mutanaqi shun, which means to reduce gradually.

Musyarakah Mutanaqishah is a practice that has developed in Sharia Financial Institutions which is used by customers to own a property asset, be it a house, shophouse or shophouse. In practice, this transaction is a multi-contract transaction (al-'uqud al'murakkabah) which contains three contracts, namely the syirkah contract between LKS and the customer to buy assets, the ijarah contract for the customer who rents the asset, and the sale and purchase contract for the customer. gradually buying a portion of bank ownership until finally the customer owns the asset in full.