PENGELOLAAN DANA DENDA DAN GANTI RUGI DALAM LEMBAGA BISNIS SYARIAH (STUDI DI RUMAH SAKIT PKU MUHAMMADIYAH YOGYAKARTA)

Nida Khofiyya, NIM.: 18103080062 (2022) PENGELOLAAN DANA DENDA DAN GANTI RUGI DALAM LEMBAGA BISNIS SYARIAH (STUDI DI RUMAH SAKIT PKU MUHAMMADIYAH YOGYAKARTA). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Sharia business institutions are legal entities that carry out business activities based on sharia principles. Business in Islam is not only a series of activities to seek as much profit or profit as possible, but is limited in the method of obtaining and utilizing it with halal and haram provisions. PKU Muhammadiyah Yogyakarta Hospital is in accordance with DSN-MUI. DSN-MUI Fatwa No. 123/DSNMUI/ XI/2018 states that funds that should not be recognized as income for Islamic financial institutions, sharia business institutions and sharia economic institutions are funds received or controlled by financial institutions, sharia business institutions and economic institutions. sharia, but should not be recognized as the income or wealth of the institution. This study seeks to answer questions about how the management and allocation of fines and compensation funds at the PKU Muhammadiyah Yogyakarta Hospital and how the implementation of the management and allocation of fines and compensation funds at PKU Muhammadiyah Yogyakarta Hospital with DSN-MUI Fatwa No. 123/DSN-MUI/XI/2018 and DSN-MUI Fatwa No. 43/DSNMUI/ VIII/2004 The type of this research is field research, namely by searching and collecting data obtained directly in the field. This research is descriptive in nature, namely research by collecting data according to the truth, then the data is processed, compiled and analyzed to provide an overview of the existing problems. Based on the view of the DSN-MUI fatwa No. 123/DSN-MUI/XI/2018, fine funds must be used and distributed for the benefit and benefit of the people as long as they do not conflict with sharia principles. When viewed in terms of distribution or allocation based on data in the field, it is in accordance with the provisions of the DSN-MUI fatwa No. 123/DSN-MUI/XI/2018 because the fine funds were channeled for the benefit of Muslims. The suitability of the implementation of the management of fines funds at the PKU Muhammadiyah Hospital Yogyakarta based on the DSNMUI Fatwa No. 123/DNS-MUI/XI/2018 is not fully compatible. Due to the absence of separate bookkeeping for fines and other operational funds. The suitability of implementation on the management of compensation funds at PKU Muhammadiyah Hospital Yogyakarta based on DSN-MUI Fatwa No. 43/DSN-MUI/VIII/2004 it can be concluded that according to the DSN-MUI Fatwa No. 43/DSN-MUI/VIII/2004.

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