Aris Munandar, NIM.: 1330016008 (2020) KONTEKSTUALISASI FIKIH MUĀMALĀT MĀLIYYAH (STUDI ATAS FATWA-FATWA DSN-MUI DENGAN STANDAR TRANSAKSI ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCE INSTITUTIONS (AAOIFI) UNTUK TRANSAKSI MURABAHAH, MUDARABAH DAN MUSYARAKAH). Doctoral thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (KONTEKSTUALISASI FIKIH MUĀMALĀT MĀLIYYAH (STUDI ATAS FATWA-FATWA DSN-MUI DENGAN STANDAR TRANSAKSI ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCE INSTITUTIONS (AAOIFI) UNTUK TRANSAKSI MURABAHAH, MUDARABAH DAN MUSYARAKAH))
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Text (KONTEKSTUALISASI FIKIH MUĀMALĀT MĀLIYYAH (STUDI ATAS FATWA-FATWA DSN-MUI DENGAN STANDAR TRANSAKSI ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCE INSTITUTIONS (AAOIFI) UNTUK TRANSAKSI MURABAHAH, MUDARABAH DAN MUSYARAKAH))
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Abstract
Secularization began to be felt in various aspects of law in Islamic countries including business and financial law (mu’āmalāt māliyyah) in the colonialism era, even though since the early 20 century the awareness of Muslims to transact according to Islamic rules has begun to grow with the proliferation of various Islamic financial institutions. However, the process of applying the fiqh (jurisprudence) provisions also encountered obstacles as a result of secularism and changes in social conditions and technological developments. From this, the urgency of the contextualization of the mu’āmalāt māliyyah emerged attempted by DSN-MUI and AAOIFI. This library research applied an Islamic legal approach with three theories used, namely the theory of legal change, Syamsul Anwar’s theory of norm leveling, and the theory of comparative law. The data analysis procedure referred to Milles and Huberman’s analysis procedures. The data regarding the contextualization of mu’āmalāt māliyyah carried out by DSN and AAOIFI for three types of transactions, namely murabahah, musyarakah, and mudarabah were collected through reading and studying some books. The books included Himpunan Fatwa Keuangan Syariat DSN-MUI (Islamic Financial Fatwa Association of DSN-MUI) published by DSN-MUI, alMa’āyīr asy-Syar’iyyah and Dirāsāt al-Ma’āyīr asy-Syar’iyyah published by AAOIFI as primary data and other classical fiqh or contemporary books on the theme of mu’amalāt māliyyah and decisions of various international fiqh institutions. The main question of this research was “What were the trategies used by DSN and AAOIFI to contextualize mu’āmalāt māliyyah on murabahah, musyarakah, and mudarabah transactions?” The results showed that there were four strategies implemented by DSN and AAOIFI in carrying out contextualization activities. The first one was odifying transactions either in the form of development of a named transaction (musamma) or creating a completely new transaction (gair musamma transaction) such as gagiyah bi at-tamlīk which is a modification of ijarah transactions, and sharia insurance transactions which are a combination of mudarabah transactions and grants (hibah). The second one was making new provisions in transactions, such as provisions for advances or hāmisy al-jiddiyyah and provisions that allowed financial fines to capable debtors who delayed payment. This financial penalty functioned as a social fund and did not become the creditor’s property. The third one was making generalizations about the scope of transactions, such as the scope of mudarabah and musyarakah transactions as productive sectors. Meanwhile, in classical fiqh studies, the scope of mudarabah and musyarakah transactions was limited to the trade sector. The last one was the adoption of opinions that were most in line with the spirit of the times, although not in line with the majority of ulemas, such as legalizing ‘urbūn transactions and permitting mudarabah and musyarakah transactions in the form of goods and assets. DSN and AAOIFI have proven to be contextualized in crucial matters so that the provisions in the mu’āmalāt māliyyah can be more grounded and in tune with the spirit of the times which are practical and easy-oriented without violating the corridors of sharia. To realize mu'āmalāt māliyyah in legal products, it must be oriented to provide convenience accompanied by the spirit of sadd żarī’ah so that it remains within the corridor of sharia.
Item Type: | Thesis (Doctoral) |
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Additional Information: | Promotor: Prof. Dr. Syamsul Anwar, M.A dan Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA. |
Uncontrolled Keywords: | Mu'amalat Maliyyah; Accounting; Finance |
Subjects: | Hukum Islam > Fiqih Muamalat |
Divisions: | Pascasarjana > Disertasi > Ilmu Agama Islam |
Depositing User: | Anik Nur Azizah |
Date Deposited: | 22 Oct 2021 15:21 |
Last Modified: | 22 Oct 2021 15:21 |
URI: | http://digilib.uin-suka.ac.id/id/eprint/45727 |
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