TELAAH KRITIS COMMODITY MURABAHAH PRODUCT SEBAGAI INSTRUMEN MANAJEMEN LIKUIDITAS LEMBAGA KEUANGAN SYARIAH
DOI:
https://doi.org/10.30863/alkharaj.v4i2.7441Kata Kunci:
Commodity murabahah, tawarruq, bai’ al inahAbstrak
Penelitian ini bertujuan menganalisis mekanisme transaksi commodity murabahah dalam hal kesesuaiannya dengan prinsip syari’ah dan praktiknya untuk memenuhi kebutuhan likuiditas lembaga keuangan syariah. Untuk itu digunakan fatwa DSN mengenai murabahah, fatwa DSN mengenai perdagangan komoditas, fatwa SAC Malaysia dan hasil keputusan Islamic Fiqh Academy 2009 sebagai alat analisis. Metodologi penelitian deskriptif verifikatif digunakan untuk memberikan gambaran secara umum tentang Commodity Murabahah Product kemudian memberikan penilaian dengan argumen-argumen untuk menyimpulkan status hukumnya menurut prinsip-prinsip syariah. Dengan demikian diharapkan penelitian ini dapat mengevaluasi syari’ah compliant transaksi Commodity Murabahah Product sebagai instrumen manajemen likuiditas. Transaksi tawarruq yang banyak diaplikasikan lembaga keuangan islam saat ini termasuk dalam jenis tawarruq munazzam dan tawarruq ‘aksi yang haram menurut OIC Fiqh Academy. Teknik deskriptif verifikatif yang digunakan dalam penelitian ini diharapkan mampu mengurai secara lebih detail mengenai transaksi commodity murabahah dan berbagai hal terkaitReferensi
Abdillah, Muhamad Yusuf, Mighfari Elsha Rabi, and Nazarudin Firli. 2020. “Tawarruq Application In Islamic Banking: A Comparative Study Between Malaysia And Indonesia.†AL-ARBAH: Journal of Islamic Finance and Banking 2 (1): 17–32. https://doi.org/10.21580/al-arbah.2020.2.1.5540.
Academy, The International Council of Fiqh. 2009. “OIC Fiqh Academy Ruled Organised Tawarruq Impermissible.†Organization of Islamic Conferences (OIC). 2009. https://www.iefpedia.com/english/?p=2618.
Ali, Mohammad Mahbubi, and Rusni Hassan. 2020. “Survey on Sharīʿah Non-Compliant Events in Islamic Banks in the Practice of Tawarruq.Pdf.†ISRA International Journal of Islamic Finance 12 (2): 151–69. https://www.emerald.com/insight/0128-1976.htm.
Aljamos, Yusof Mahmoud, Anas Ahmad Abu Jaish, and Asst. Prof. Dr. Khairunisah Ibrahim. 2018. “Operationalizing Tawarruq By Islamic Banks In Malaysia : Issues , Challenges And Way Forward.†E-Proceedings of the Global Conference on Islamic Economics and Finance 2018, no. October: 182–93.
Alsayyed, Nidal. 2010. “The Uses and Misuses of Commodity Murabaha : Islamic Economic Perspective The Uses and Misuses of Commodity Murabaha : Islamic Economic Perspective.†Munich Personal RePEc Archive Islamic, no. 20262. https://mpra.ub.uni-muenchen.de/20262/ MPRA.
Baharin, Arifah Azna, Ruhaini Muda, Ibrahim Abiodun Oladapo, Sharifah Faigah, and Sharifah Faigah Syed Alwi. 2021. “THE INFLUENCE OF COMMODITY MURABAHAH TRANSACTIONS ON THE ISLAMIC FOREIGN EXCHANGE OPTION PRICE: EMPIRICAL EVIDENCE FROM A DUAL BANKING SYSTEM.†Journal of Legal, Ethical and Regulatory Issues 24 (1): 1–15.
Baihaqi. 2017. “Pengaruh Fatwa DSN MUI Terhadap Pelaksanaan Transaksi Tawarruq.†UIN Syarif Hidayatullah Jakarta.
Bank Negara Malaysia. 2018. Tawarruq.
Cole, Othman, Mark Esposito, and Terence Tse. 2014. “Commodity Murabahah Transactions ( Cmt ): A Short-Term Liquidity Management Tool In Islamic Banks Commodity Murabahah Transactions ( Cmt ): A Short-Term Liquidity Management Tool In Islamic.†Researchgate.Net, no. January. https://www.researchgate.net/publication/259475774%0ACOMMODITY.
DSN MUI. 2011. Fatwa DSN MUI Tentang Perdagangan Komoditi Berdasarkan Prinsip Syariah Di Bursa Komoditi. Himpunan Fatwa DSN MUI. Indonesia.
ISRA, and Thomson Reuters. 2016. “Islamic Commercial Law Report 2016.â€
Muhammad, Nazri, and Azizi Abu Bakar. 2021. “Implementation Of Bay ’ Al -Tawarruq In Islamic Banking And The Customer Acceptance.†Journal of Global Business and Social Entrepreneurship (GBSE) 7 (21): 88–95.
Nurhisam, Luqman. 2016. “Bai’ Al-Tawarruq Perspektif DSN Indonesia Dan Shariah Advisory Council Malaysia.†UIN Sunan Kalijaga Yogyakarta.
Otoritas Jasa Keuangan (OJK) Indonesia. 2023. “Statistik Perbankan Syariah Juni 2023.†Otoritas Jasa Keuangan (OJK).
Rahmalan, Muhammad Tariq, and Razli Ramli. 2022. “Sales Contract of Commodity Murabahah Via Tawarruq Arrangemet in Supporting Maqasid of Shariah in Economy Sales Contract of Commodity Murabahah Via Tawarruq Arrangemet in Supporting Maqasid of Shariah in Economy.†International Journal of Academics Research in Economics and Management Sciences 11 (4): 107–22. https://doi.org/10.6007/IJAREMS/v11-i4/15797.
Salsabila, Rifqatus. 2023. “Metode IstinbÄá¹ Hukum Penggunaan Akad Tawarruq Dalam Pembiayaan Di Lembaga Keuangan Syariah (Studi Perbandingan Indonesia Dan Malaysia).†Universitas Islam Negeri Maulana Malik Ibrahim Malang.
Syahmi, Muhammad Izzul, Mohammad Taqiuddin Mohamad, and Mohd Anuar Ramli. 2022. “Experts ’ Views on h Iyal in Malaysian Islamic _ Banks : The Case of Tawarruq -Based Deposit Products.†ISRA International Journal of Islamic Finance 14 (3): 289–302. https://doi.org/10.1108/IJIF-02-2021-0042.
Tahir, Raziah Md, Syarifah Md Yusuf, and Syazana Abd Rahman. 2018. “Commodity Murabahah Contract in Microcredit Financing.†International Journal of Academic Research in Business and Social Sciences 8 (May): 1022–28. https://doi.org/10.6007/IJARBSS/v8-i5/4479.
Zahara, Fatimah, and R. Deddy Harryanto. 2019. “IMPLEMENTASI AKAD TAWARRUQ DALAM PERBANKAN SYARI ’ AH INDONESIA.†Ijtihad 35 (2). https://journals.fasya.uinib.org/index.php/ijtihad/article/view/17.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike License (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.