@mastersthesis{digilib72225,
           month = {July},
           title = {BAI ? AD-DAIN PERSPEKTIF DSN-MUI, RESOLUSI MPS MALAYSIA, DAN ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCIAL INSTITUTION (AAOIFI)},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 23203011225 Arrasyidinsyah},
            year = {2025},
            note = {Dr. Saifuddin, S.Hi., M.Si.},
        keywords = {Ba?i Al-Dayn, DSN-MUI, Resolusi MPS Malaysia, AAOIFI},
             url = {https://digilib.uin-suka.ac.id/id/eprint/72225/},
        abstract = {The ba?i al-{\d d}ayn remains a contentious issue among Muslim scholars in the Islamic world, as seen in the perspectives of the DSN-MUI, Resolusi Majelis Penasihat Syariah (MPS) Malaysia, dan Accounting And Auditing Organization For Islamic Financial Institution (AAOIFI). From the perspectives of DSN-MUI and AAOIFI, b{\=a}i? ad-dain is a prohibited contract, whether traded on a cash or non-cash basis. In contrast, the Resolusi MPS Malaysia views it as a permissible contract to be traded. Therefore, this research focuses on understanding the differences in the bai? ad-dain perspectives among DSN-MUI, Resolusi MPS Malaysia and AAOIFI, and identifying the underlying factors causing these differences.
This study is a library research utilizing a juridical-normative approach. Data analysis involves comparative and descriptive-qualitative methods. Data was collected through documentation and literature reviews. The primary data sources for this research are the fatwas of DSN-MUI, Resolusi MPS Malaysia and AAOIFI. The collected data was then analyzed using the existing theoretical frameworks of the theory of legal effectiveness and the theory of istinb{\=a}{\d t} al-a{\d h}k{\=a}m.
The research findings indicate that the DSN-MUI perspective aligns with AAOIFI fatwas. This alignment is evident in both the underlying arguments (dalil) and the outcomes of ijtihad (independent reasoning), as both unequivocally prohibit b{\=a}i? ad-dain in all forms of transactions. The only difference lies in the istinb{\=a}{\d t} method used, but the core substance of their fatwas remains the same. Conversely, the Resolusi MPS Malaysia differs from DSN-MUI and AAOIFI, offering flexibility for transactions involving b{\=a}i? ad-dain. This divergence is apparent in their use of dalil, the results of ijtihad, and their chosen method of istinb{\=a}{\d t} of law. The factors contributing to these differences are attributed to regulatory factors themselves and broader societal factors. Based on these two influencing factors and their respective indicators, the decisions of DSN-MUI and AAOIFI are considered effective in upholding the principle of prudence in Islamic economics. In contrast, the implementation of the permissibility of b{\=a}i? ad-dain practices as per the Resolusi MPS Malaysia is likely to invite controversy from various circles.}
}