KAJIAN FILOSOFIS TERHADAP KONVERSI AKAD MURABAHAH DENGAN PEMBUATAN AKAD BARU (STUDI PASAL 132 KOMPILASI HUKUM EKONOMI SYARIAH)

Moh. Hamzah, S.H., NIM.: 20203012080 (2022) KAJIAN FILOSOFIS TERHADAP KONVERSI AKAD MURABAHAH DENGAN PEMBUATAN AKAD BARU (STUDI PASAL 132 KOMPILASI HUKUM EKONOMI SYARIAH). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The Compilation of Sharia Economic Law was prepared as a response to new developments in muamalat law in the form of sharia economic practices through Islamic financial institutions, where one of the rules is regarding the conversion of murabahah contracts by making new contracts as set forth in Article 132 Compilation of Sharia Economic Laws. The murabahah contract is in fact one of the concepts of buying and selling transactions, so by looking at the sound of the chapter, will it be possible for Islamic financial institutions to resolve disputes or problematic murabahah financing by making a new contract that has a different essence or concept. Therefore, it is very important to understand the main content and in-depth content of the regulation of this chapter. However, until now there is still little writing or research that provides discussion or analysis of the conversion of murabahah contracts, in fact there is still no research that specifically addresses article 132 of the Compilation of Sharia Economic Law. This research is a type of library research, and the approach used is a philosophical approach. With this approach Article 132 Compilation of Sharia Economic Law will be analyzed using a philosophical framework, namely from the point of view of ontology, epistemology and axiology. The formulation of the problem raised is: First, what is the substance of article 132 Compilation of Sharia Economic Law regarding the conversion of murabahah contracts by making new contracts in Islamic law? Second, what is the legal existence of Article 132 Compilation of Sharia Economic Law regarding the conversion of murabahah contracts by making new contracts in Indonesia?. The results of this study, namely: First, Article 132 Compilation of Sharia Economic Law in essence is a rule regarding the settlement of troubled murabahah financing (bad credit). This chapter is one of the laws resulting from the products of al-ijtihād jamā'ī by fiqh scholars while still being guided by the Qur'an, Hadith, ijmaak and fiqh rules, so that in the end this law is able to be applied and able to provide benefits to the parties concerned. have a contract. Second, Article 132 of the Compilation of Sharia Economic Law in its existence is a legal rule for solving problematic murabaha financing which has Pancasila values. This chapter was drafted to give legal status to the Fatwa of the Sharia Council of the Indonesian Ulema Council Number 49/DSN-MUI/11/2005 concerning Converting Contracts which was later reflected in the Regulation of the Financial Services Authority of the Republic of Indonesia Number 48/POJK.03/2020 concerning National Economic Stimulus As Countercyclical Policy Impact of the Spread of Coronavirus Disease 2019. This chapter also has binding legal force and becomes a guideline for judges of the Religious Courts in considering, adjudicating and deciding problematic murabaha cases.

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