IMPLEMENTASI AKAD MUSYARAKAH MUTANAQISAH DAN AKAD IJARAH MUNTAHIYAH BIT TAMLIK PADA PRODUK PEMBIAYAAN HUNIAN SYARI�AH DI BANK MUAMALAT INDONESIA CABANG YOGYAKARTA

• Main Authors: , SRIYATI, , Drs. M. Irfan Nursasmita, M.Si.
• 格式: Theses and Dissertations NonPeerReviewed
• 出版: [Yogyakarta] : Universitas Gadjah Mada 2012
• 主題: ETD
• 在線閱讀: https://repository.ugm.ac.id/100716/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57425
• 機構: Universitas Gadjah Mada

This study aimed to evaluate the implementation of the Agreement Mutanaqisah Musharaka and Ijarah Muntahiyah Bit Tamlik Agreement on Residential Financing Products at Bank Syariah Muamalat Indonesia Yogyakarta branch is in conformity with the guidelines or not. In other words, if the implementation is shar�i not. This study uses data collection by interview, observation, documents and field remarks. Source of data used are primary data obtained directly from the object of research and secondary data obtained from the study of literature. Techniques of data analysis and descriptive qualitative method by comparing theory and guidelines with the findings in the research object. The results showed that the implementation of the Agreement Musharaka Mutanaqisah and Ijara Muntahiyah Bit Tamlik Agreement there is elements that has not Shariah is in the base of Shariah IMBT mentioned Rosullulloh prohibit using two forms of agreement on a single object, while the application of Bank Muamalat Indonesia in Yogyakarta branch using two Musharaka agreement is the product IMBT Mutanaqisah and Residential Funding of Sharia. In addition, in calculating installments using annuity formula, this means that there are elements of interest or can be called no gharar the price margin associated with the time, but by the National Fatwa Sharia Council Number 16 of 2000 to calculate the purchase price = purchase price + cost + profit margin or agreed (% x1). Based on the results of these studies, should be in the PHS products using a single agreement that is only Ijarah Muntahiyah Tamlik Bit more in line with existing guidelines. In this installment should use the formula to calculate according to DSN Fatwa Number 16 of 2000 instead of using the annuity formula.