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All Journal Ulul Albab: Jurnal Studi dan Penelitian Hukum Islam Syariah: Jurnal Hukum dan Pemikiran Jurnal Al-Dustur Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Al-Manahij : Jurnal Kajian Hukum Islam ISLAMICA : Jurnal Ilmu-Ilmu Agama Islam Strata Social and Humanities Studies Cantaka: Jurnal Ilmu Ekonomi dan Manajemen
Mukhlas, Oyo Sunaryo
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Cantaka: Jurnal Ilmu Ekonomi dan Manajemen

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Implementasi Pembiayaan Musyarakah Mutanaqisah di Perbankan Syariah Indonesia Hadiat, Hadiat; Mukhlas, Oyo Sunaryo; Rusyana, Ayi Yunus
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 2 No. 1 (2024): (Juni)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v2i1.141

Abstract

This study aims to investigate the implementation of musyarakah mutanaqishah financing in sharia banking in Indonesia, specifically by considering three issues related to contract implementation: sharia issues, legal issues and operational issues. This research was conducted through a combination of descriptive qualitative methods and inductive analysis. The results of the analysis are based on Law of the Republic of Indonesia Number 21 of 2008 concerning Sharia Banking, DSN-MUI Fatwa Number 73/2008 concerning Musyarakah Mutanaqishah, and AAOIFI sharia standards. From a legal and operational analysis perspective based on BI regulations regarding banking laws, it is indicated that there is a discrepancy between the basic regulations and implementation in the field. Regarding operations, there is a delegation of all payment obligations for costs that arise in deviation from AAOIFI standards and DSN fatwas and there are no specific accounting standards related to MMQ.
Co-Authors A. Rio Makkulau Wahyu Abdulah Pakarti, Muhammad Husni Ahmad Ridwan ahmad yani Ayi Yunus Rusyana Eko Budiono Elly Lestari Ending Solehudin Hadiat, Hadiat Hasanudin Hasanudin Jubaedah, Dedah Khosyiah, Si’ah Khosyi’ah, Siah Mustofa Mustofa Noradin, Muhammad Farhan Bin Mat Pian, Happy Ridwan, Ahmad Hasaan Ridwan, Ahmad Hasan Saebani, Beni Ahmad Samsudin, Agus Rojak Shauma Raffi’u, Aliyya Sucipto, Imam Sururie, Ramdani Wahyu Tajul Arifin WIRANI AISYAH ANWAR, WIRANI AISYAH