BAI ̒ AD-DAIN PERSPEKTIF DSN-MUI, RESOLUSI MPS MALAYSIA, DAN ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCIAL INSTITUTION (AAOIFI)

Arrasyidinsyah, NIM.: 23203011225 (2025) BAI ̒ AD-DAIN PERSPEKTIF DSN-MUI, RESOLUSI MPS MALAYSIA, DAN ACCOUNTING AND AUDITING ORGANIZATION FOR ISLAMIC FINANCIAL INSTITUTION (AAOIFI). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The ba’i al-ḍayn 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, bāiʻ 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 baiʻ 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 istinbāṭ al-aḥkām. 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 bāiʻ ad-dain in all forms of transactions. The only difference lies in the istinbāṭ 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 bāiʻ ad-dain. This divergence is apparent in their use of dalil, the results of ijtihad, and their chosen method of istinbāṭ 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 bāiʻ ad-dain practices as per the Resolusi MPS Malaysia is likely to invite controversy from various circles.

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