eprintid: 46686
rev_number: 16
eprint_status: archive
userid: 12259
dir: disk0/00/04/66/86
datestamp: 2021-11-15 07:22:47
lastmod: 2021-11-15 07:22:47
status_changed: 2021-11-15 07:22:47
type: thesis
metadata_visibility: show
creators_name: ZUMROTUL WAHIDAH, S.H.I., NIM. 18203010095
title: PRAKTIK PEMBIAYAAN MURABAHAH BIL WAKALAH
DI KSPPS TUNAS ARTHA MANDIRI SYARIAH
CABANG YOGYAKARTA DITINJAU DARI KHES DAN FATWA DSN-MUI
ispublished: pub
subjects: il_huk
divisions: ilmu_sya
full_text_status: restricted
keywords: murabahah financing, KHES, fatwa, sharia cooperative
note: Dr. ABDUL MUJIB, M.Ag.
abstract: One of the products owned by Koperasi Simpan Pinjam and Pembiayaan Syariah (KSPPS) Tunas Artha Mandiri Syariah Yogyakarta branch is murabahah financing. In the provision in the KHES and the DSN-MUI fatwa if the seller wants to represent the buyer to purchase contract must be made after the goods, in principle, become the poperty of the seller. Meanwhile, in the implementation of murabahah financing, KSPPS uses wakalah system, where the cooperative empowers members to buy their own goods. In addition, the purchase of goods is made after the financing contract is signed by both parties and no goods are the object during the contract.
This type of investigation is a field research with a qualitative approach by presenting factual information obtained from the application of the contract murabahah bil wakalah, as well as normative assumptions about the application of the contract based on KHES and fatwa DSN-MUI.
The results of this study show that: first, the reason of KSPPS TAM Syariah Yogyakarta branch in implementing murabahah financing differ from KHES rules and DSN-MUI fatwas, including conversion, marketing strategy and lack of knowledge about murabahah contracts. Second, that the practice of financing murabahah bil wakalah in KSPPS Tunas Artha Mandiri Syariah Yogyakarta branch there is a difference with the provisions of KHES and fatwa DSN-MUI, which relate to the purchase of murabahah objects from third parties and murabahah contracts are executed before the financing object is fully owned by KSPPS. Its implementation is not in accordance with the provisions of articles 199-120 in KHES and the general provisions of the fatwa murabahah DSN-MUI point 4 and poin 9.
date: 2021-08-05
date_type: published
pages: 136
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: PASCASARJANA
thesis_type: masters
thesis_name: other
citation:   ZUMROTUL WAHIDAH, S.H.I., NIM. 18203010095  (2021) PRAKTIK PEMBIAYAAN MURABAHAH BIL WAKALAH DI KSPPS TUNAS ARTHA MANDIRI SYARIAH CABANG YOGYAKARTA DITINJAU DARI KHES DAN FATWA DSN-MUI.  Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/46686/1/18203010095_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/46686/2/18203010095_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf