Analisis Praktik Pembiayaan Musyarakah di Baitul Maal wat Tamwil Saudara Grabag Magelang:

Umi Afifah; Purwanto; Yeny Fitriyani

doi:10.37567/al-sulthaniyah.v14i2.3802

Umi Afifah STAI Syubbanul Wathon Magelang
Purwanto STAI Syubbanul Wathon
Yeny Fitriyani STAI Syubbanul Wathon

DOI: https://doi.org/10.37567/al-sulthaniyah.v14i2.3802

Keywords: musyarakah financing, BMT, DSN MUl fatwa

Abstract

This study aims to assess the suitability of musyarakah financing practices at BMT Saudara Grabag Magelang based on DSN-MUI Fatwa No. 08/DSN-MUI/IV/2000. Musyarakah financing is a collaboration between shahibul maal and mudarib that contributes positively to MSMEs. However, inconsistencies were found in practice, especially in terms of loss sharing and profit sharing calculations. Losses are not shared according to the proportion of each party's capital contribution, and profit sharing does not always reflect the agreed ratio. BMT Saudara also applies rescheduling to handle losses, which is contrary to the principle of musyarakah which requires proportional loss sharing. This study uses a descriptive method with interactive analysis techniques, based on primary data from interviews and observations of 1 teller, 1 manager, and 5 customer members. The results show that although sharia aspects such as ijab qabul, legal capacity, object of the contract, and dispute resolution have been implemented, there are still shortcomings in the implementation of profit and loss sharing. The study recommends that BMT Saudara adjust the practice to be more in accordance with sharia principles and the DSN-MUI fatwa.

References

Baskoro, W., & Priyono, S. (2024). Investasi : Jurnal Ekonomi dan Bisnis Analisis Penerapan Akad Syariah pada Pembiayaan Musyarakah di Baitul. Investasi: Jurnal Ekonomi Dan Bisnis, 4(1), 20–26. https://journal.actual-insight.com/index.php/investasi/article/view/2006

Cibro, N., Sudiarti, S., & Syahbudi, M. (2023). Analisis Risiko Pembiayaan Mudharabah Dan Musyarakah Pada PT. Bank Sumut Unit Usaha Syariah. Jurnal Manajemen Akuntansi, 13(1), 104–116. https://doi.org/10.36987/jumsi

Darmawan, T., & Marlius, D. (2022). Mekanisme Bagi Hasil Pada Pembiayaan Musyarakah di PT. Bank KB Bukopin Syariah Bisnis Area Padang. 10, 1–12.

DASOPANG, N. (2023). Bmt Sebagai Lembaga Keuangan Syariah. Islamic Circle, 3(2), 63–71. https://doi.org/10.56874/islamiccircle.v3i2.1138

DSN-MUI. (2000). Fatwa Dewan Syari’ah Nasional Tentang Pembiayaan Musyarakah. Himpunan Fatwa DSN MUI, 5. http://mui.or.id/wp-content/uploads/files/fatwa/07-Mudharabah.pdf

Fadlillah, M. N., & Khotijah, S. A. (2021). Efektivitas Penerapan Pembiayaan Musyarakah Pada Baitul Maal Wa Tamwil (BMT) Bima Kota Magelang. AKTSAR: Jurnal Akuntansi Syariah, 4(2), 227. https://doi.org/10.21043/aktsar.v4i2.11951

Firdausi, A. N., & Ansori, M. (2023). Pembiayaan Musyarakah untuk Usaha Mikro Kecil Menengah Ditinjau dari Fatwa DSN No.08/DSN-MUI/IV/2020 (Studi Kasus BMT Al Hikmah SEMESTA Cabang Ngabul). Sharef: Journal of Sharia Economics and Finance, 1(1), 12–24. https://journal.unisnu.ac.id/jsef/article/view/411

Hafizah, R. (2023). Analisis Pelaksanaan Pembiayaan Musyarakah Pada Bank BSI ( Studi d i Bank Syari ’ ah Indonesia Kc . Kutacane ). 3, 10132–10146.

Hanjani, A., Pratama, A. R., & Parwoto, P. (2019). Penerapan PSAK No. 106 Pada Pembiayaan Musyarakah di BMT Batik Mataram. Jati: Jurnal Akuntansi Terapan Indonesia, 2(2), 48–52. https://doi.org/10.18196/jati.020217

Hasanah, U., & Ichfan, H. (2021). Aplikasi Pembiayaan Akad Musyarakah pada Perbankan Syariah. Muhasabatuna : Jurnal Akuntansi Syariah, 3(1), 1. https://doi.org/10.54471/muhasabatuna.v3i1.1085

Kurniasari, S. A., & Bharata, R. W. (2020). Penerapan Pembiayaan Musyarakah Pada BMT Dana Barokah Muntilan. JAS (Jurnal Akuntansi Syariah), 4(2), 181–195. https://doi.org/10.46367/jas.v4i2.240

Lasnia, H. (2021). Analisis Penerapan Bauran Pemasaran Pada Produk Jasa di KSPPS Karisma Cabang Grabag. Jurnal Maneksi, 10(1), 85–93. https://doi.org/10.31959/jm.v10i1.658

Mujaddadiyah, K., & Mujib, A. (2022). Penyelesaian Sengketa Pembiayaan Macet Pada Bmt. Jurnal Ilmiah Mahasiswa Raushan Fikr, 9(2), 130–143. https://doi.org/10.24090/jimrf.v9i2.6473

Praseptyaningrum, F., Susilawati, D., & Wardana, L. K. (2019). Analisis Prosedur dan Perhitungan Bagi Hasil Pembiayaan Musyarakah di BMT Batik Mataram Wirobrajan Yogyakarta. Jati: Jurnal Akuntansi Terapan Indonesia, 2(1), 1–7. https://doi.org/10.18196/jati.020111

Pratiwi, I., Ahmad, F., & Muzdalifah. (2023). Analisis Penerapan Akuntansi Musyarakah PSAK No. 406 Pada Bank Muamalat Cabang Gorontalo. Jurnal Mahasiswa Akuntansi, 2(3), 389–395.

Purwanto. (2018). Teknik Penyusunan Instrumen Uji Validitas Dan Reliabilitas Penelitian Ekonomi Syariah. In Revista Brasileira de Linguística Aplicada (Issue April).

Putri, R. D. (2020). Pengaruh Pembiayaan Murabahah Dan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Periode 2016-2018. Jurnal Tabarru’: Islamic Banking and Finance, 3(1), 48–56. https://doi.org/10.25299/jtb.2020.vol3(1).5310

Ramand, B., Romita, R., & Anggraini, S. (2023). Analisis Risiko Pembiayaan Musyarakah Lembaga Keuangan Syariah. Jurnal Multidisiplin Indonesia, 2(6), 886–896. https://doi.org/10.58344/jmi.v2i6.240

Setiawan, I., & Justa, A. (2024). Analisis Kesesuaian Praktek Pembiayaan Musyarakah KSPPS BMT Al-FATH Menurut Fatwa No. 08/DSN-MUI/IV/2000. Journal of Fiqh in Contemporary Financial Transactions, 2(2), 179–197. https://doi.org/10.61111/jfcft.v2i2.666

Setiawan, R. (2022). Bagi Hasil Pada Pembiayaan Musyarakah Dan Mudharabah Di Bank Syariah Sesuai Syariah Islam. MARGIN: Journal of Islamic Banking, 2(2), 133–143. https://doi.org/10.30631/margin.v2i2.1408

Setiawan, Y. (2021). Implementation Of Financing Agreement Musyarakah Against Customer In Sharia Bank Periode 2018 (Study: Bank Pembiayaan Rakyat Syariah Bangka Belitung). Jurnal Ilmiah Ekonomi Islam, 7(2), 840–847. https://doi.org/10.29040/jiei.v7i2.2399

Siti Masruroh, Fuad Yanuar Ahmad, & Yeny Fitriyani. (2024). Management of Murabahah and Musyarakah Financing Products at BMT Saudara Magelang as an Islamic Non-Bank Institutions. Mutanaqishah: Journal of Islamic Banking, 4(1), 1–14. https://doi.org/10.54045/mutanaqishah.v4i1.1556

Sugiarto, S., Samsuri, A., & Sari, R. E. C. (2022). Penerapan Fatwa DSN–MUI Nomor: 08/DSN–MUI/IV/2000 Dalam Praktik Akad Pembiayaan Musyarakah Di Perbankan Syariah (Studi Kasus Di PT. BPRS Tanmiya Artha Kediri). Al-Muraqabah: Journal of Management and Sharia Business, 2(2), 146–165. https://doi.org/10.30762/almuraqabah.v2i2.274

Tanjung, M., & Novizas, A. (2021). Eksistensi Baitul Mal Wa Tamwil (Bmt) dalam Perekonomian Islam. Jurnal Magister Ilmu Hukum, 3(1), 27. https://doi.org/10.36722/jmih.v3i1.749

Yoga Tri Kusnandar, O. (2023). The Effect of Musyarakah Contracts on Profitability at KSPPS BMT Mentari Bumi. Oktafianus Yoga Tri Kusnandar Isman, 6(4), 90–102. https://doi.org/10.31943/afkarjournal.v6i4.790.The

Analisis Praktik Pembiayaan Musyarakah di Baitul Maal wat Tamwil Saudara Grabag Magelang

Perspektif Fatwa DSN MUI No. 08/DSN-MUI/IV/2000

Abstract

References