TINJAUAN MASLAHAH MURSALAH TERHADAP KRITERIA EMITEN SYARIAH DALAM POJK NO.35/POJK.04/2017

Ayu Visuviati, NIM.: 18203011008 (2022) TINJAUAN MASLAHAH MURSALAH TERHADAP KRITERIA EMITEN SYARIAH DALAM POJK NO.35/POJK.04/2017. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The Indonesia Stock Exchange (IDX) together with the Financial Services Authority (OJK) issued sharia products, one of which is sharia shares. In POJK No.35/POJK.04/2017, it is considered that there is an indication of the element of usury from the criteria for sharia issuers. This is due to a certain percentage limit in total interest-based debt, total interest income and non-halal income as criteria for sharia issuers. This study will review the maṣlaḥah mursalah used in determining the POJK. This research is qualitative with literature study and normative juridical approach. In analyzing the data, analytical descriptive method was used. The primary data used by the author are POJK, al-Qur'an, sunnah, maṣlaḥah mursalah, DSN-MUI Fatwa, kitāb-kitāb turāṡ related to usury supported by interviews with sharia stock investors. The theoretical framework used is by reviewing maṣlaḥah mursalah, usury, criteria for sharia issuers in POJK no.35/POJK.04/2017, and fiqh rules related to research. The results of the study indicate that in interest-based transactions carried out by Islamic issuers, when they cannot fully implement sharia, do not leave sharia issuers because there are maṣlaḥah mursalah in the sharia issuers. Indications of the element of usury in this study, it is not proven that the issuer intentionally carries out usury activities. POJK criteria, as a limitation so that Islamic issuers can reduce interest-based debt and non-halal income.

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