[ABSTRAK
Penelitian ini bertujuan menjelaskan penerapan Pembiayaan Musyarakah padatransaksi Pembiayaan Rekening Koran Syariah (PRKS) di PT. Bank MuamalatIndonesia Tbk., salah satu bank syariah yang baru-baru ini meluncurkan produkpembiayaan tersebut. Selain itu, penelitian ini juga bertujuan menganalisiskesesuaian penerapan pembiayaan ini berdasarkan ketentuan yang berlaku diIndonesia, yaitu Fatwa DSN-MUI terkait musyarakah dan PSAK 106 tentangAkuntansi Musyarakah. Metode yang digunakan dalam penelitian ini adalahmetode dokumentasi dan wawancara. Hasil penelitian ini menunjukkan bahwapenerapan Pembiayaan Rekening Koran Syariah dengan akad Musyarakahtersebut sebagian besar telah sesuai dengan hal-hal yang diatur dalam ketentuanyang berlaku di Indonesia. Namun, terdapat beberapa hal yang tidak sesuai dalamakad musyarakah tersebut, antara lain penerapan dasar perhitungan bagi hasilyang menggunakan nilai proyeksi, bukan nilai realisasi. Selain itu, prinsipdistribusi bagi hasil usaha juga tidak sesuai karena bank menggunakan prinsipRevenue Sharing, bukan prinsip Net Revenue Sharing maupun prinsip Profit Sharing.
ABSTRACT
This study is aimed to explain application of Musyarakah Financing for ShariaClearing Account Financing (PRKS) transaction at PT. Bank Muamalat IndonesiaTbk., one of Sharia Banks which recently launched that financing product. Thisstudy is also aimed to analyze the compliance of this financing application withregulations in Indonesia, i.e., Decree of DSN-MUI Related with Musyarakah andPSAK 106 of Musyarakah Accounting. The method used in this study isdocumentation and interview method. The result of this study indicates that theapplication of Sharia Clearing Account Financing using Musyarakah agreementhas mostly complied with the regulations in Indonesia. But, there are some thingsthat don?t meet the compliance in that Musyarakah agreement, includingapplication of profit-sharing consideration basis which uses projection value, notuses realization value. As well, profit-sharing distribution principle doesn?tcomply with the regulations because the principle used by bank is Revenue-Sharing principle, neither Net Revenue-Sharing principle nor Profit-SharingPrinciple.;This study is aimed to explain application of Musyarakah Financing for ShariaClearing Account Financing (PRKS) transaction at PT. Bank Muamalat IndonesiaTbk., one of Sharia Banks which recently launched that financing product. Thisstudy is also aimed to analyze the compliance of this financing application withregulations in Indonesia, i.e., Decree of DSN-MUI Related with Musyarakah andPSAK 106 of Musyarakah Accounting. The method used in this study isdocumentation and interview method. The result of this study indicates that theapplication of Sharia Clearing Account Financing using Musyarakah agreementhas mostly complied with the regulations in Indonesia. But, there are some thingsthat don?t meet the compliance in that Musyarakah agreement, includingapplication of profit-sharing consideration basis which uses projection value, notuses realization value. As well, profit-sharing distribution principle doesn?tcomply with the regulations because the principle used by bank is Revenue-Sharing principle, neither Net Revenue-Sharing principle nor Profit-SharingPrinciple.;This study is aimed to explain application of Musyarakah Financing for ShariaClearing Account Financing (PRKS) transaction at PT. Bank Muamalat IndonesiaTbk., one of Sharia Banks which recently launched that financing product. Thisstudy is also aimed to analyze the compliance of this financing application withregulations in Indonesia, i.e., Decree of DSN-MUI Related with Musyarakah andPSAK 106 of Musyarakah Accounting. The method used in this study isdocumentation and interview method. The result of this study indicates that theapplication of Sharia Clearing Account Financing using Musyarakah agreementhas mostly complied with the regulations in Indonesia. But, there are some thingsthat don?t meet the compliance in that Musyarakah agreement, includingapplication of profit-sharing consideration basis which uses projection value, notuses realization value. As well, profit-sharing distribution principle doesn?tcomply with the regulations because the principle used by bank is Revenue-Sharing principle, neither Net Revenue-Sharing principle nor Profit-SharingPrinciple., This study is aimed to explain application of Musyarakah Financing for ShariaClearing Account Financing (PRKS) transaction at PT. Bank Muamalat IndonesiaTbk., one of Sharia Banks which recently launched that financing product. Thisstudy is also aimed to analyze the compliance of this financing application withregulations in Indonesia, i.e., Decree of DSN-MUI Related with Musyarakah andPSAK 106 of Musyarakah Accounting. The method used in this study isdocumentation and interview method. The result of this study indicates that theapplication of Sharia Clearing Account Financing using Musyarakah agreementhas mostly complied with the regulations in Indonesia. But, there are some thingsthat don’t meet the compliance in that Musyarakah agreement, includingapplication of profit-sharing consideration basis which uses projection value, notuses realization value. As well, profit-sharing distribution principle doesn’tcomply with the regulations because the principle used by bank is Revenue-Sharing principle, neither Net Revenue-Sharing principle nor Profit-SharingPrinciple.] |
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