FATWA MUI, PSAK DAN PRAKTIK MUSYARAKAH

Widyarini, . (2016) FATWA MUI, PSAK DAN PRAKTIK MUSYARAKAH. Istinbath : Jurnal Hukum Islam, 15 (No. 1). pp. 123-140. ISSN 1829-6505

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Abstract

This descriptive qualitative study aims to look at the application of the musyarakah on BMT "X" as well as a review of allegiance against the standards that have been set. This study uses two data sources. The source of primary data obtained through interviews and observations that occur in BMT, whereas the comparison data comes from the library of the MUI Fan-va and PSAK No. 106 (Musyarakah). The conclusion this research indicates that the BMT "X" has not been fully able to implement musyarakah contract according to the rules. There are some practices that are still not perfect. The existence of some part of the MUI Fatwa and PSAK which are not in line yet, so there is still some confusion that happens on the practice. Keywords: Musyarakah, PSAK, MUI Fatwa, Assets Valuation, Tangible Assets, Intangible Assets. [INDONESIA] Penelitian deskriptif kualitatif ini bertujuan untuk me1ihat penerapan akad musyarakah pada BMT ''X'' serta mengkaji kepatuhannya terhadap standar-standar yang telah ditetapkan. Penelitian menggunakan dua sumber data. Sumber data primer didapat melalui wawancara dan pengamatan yang terjadi di BMT, sedangkan data pembanding berasa1 dari kepustakaan yang berupa Farwa MUI dan PSAK No. 106 (Musyarakah). Kesimpulan penelitian ini menunjukkan bahwa BMT "X" belum sepenuhnya dapat menerapkan akad musyarakah sesuai dengan aturan. Terdapat beberapa praktik yang masih belum sempurna. Adanya beberapa bagian t~nwa MUI dan PSAK yang belum seja1an, sehingga masih banyak kerancuan yang te1jadi pada praktik dilapangan. Kata Kunci: Musyarakah, PSAK, Fatwa MUI, Penilaian aset, Aset berwujud, Aset tidak berwujud.

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