Analisis Fiqih Muamalah pada Sistem Pengendalian Bank Garansi di BRI Syariah

Abstract

Abstract.Bank guarantee products have control systems to run as expected and avoid the possibility of tort. Therefore, Bank Indonesia has statutes concerning control systems on the Bank Guarantee products. For Islamic banks, in addition to the Ordinance based on the Bank Indonesia No. 27/7/UKU on 18 March 1990 the numbers 10, Bank guarantee control systems are also customized based on Fiqh Muamalah with kafalah contract. Bank Guarantee control systems contained in BRI Syariah has been arranged based on Standard Operation of Execution. According to the control systems of Bank guarantee in BRI Syariah, then analysis needs to be done so that the system can run in accordance with the provisions. Based on the description above, the points of formulated problems and wanted to be noted in this research is: How are the Bank Guarantee Control System in BRI Syariah? How are the Bank Guarantee control systems applied in BRI Syariah in accordance to Fiqh Muamalah? The purpose of this research is to know the implementation of the control system of the Bank guarantee in BRI Syariah based on the provisions of the control systems and the provision of Bank Indonesia No. 27/7/UKU on 18 March 1990 the number 10, and to find out the Bank guarantee control systems applied in BRI Syariah in accordance to Fiqh Muamalah. The research method used is descriptive analysis with qualitative approach. The techniques used to collect data are through interviews, documentation, and library studies. Analysis tool used is data analysis triangulation. Based on the results of the study, the conclusions obtained that Bank Guarantee control systems in BRI Syariah have fulfilled the elements of control systems namely according to the way that is done, and the application component of the Bank Guarantee Control System. The method of Bank Guarantee control systems in BRI Syariah uses qualitative and quantitative analysis. This is done to minimize the possibility of tort/force majeure occuring, and has been implementing control systems based on rule of Fiqh Muamalah. It can be seen from the fulfilment of indicators that established by Bank Indonesia, and the fulfilment of rules based on theory, as well as the fulfillment of Fiqh Muamalah terms governing control systems of kafil, makhful'anhu, and makhful lahu.

Abstrak.Produk Bank Garansi memiliki sistem pengendalian agar berjalan sesuai dengan yang diharapkan serta terhindar dari kemungkinan terjadinya wanprestasi.Oleh sebab itu, Bank Indonesia memiliki ketetapan mengenai sistem pengendalian pada produk Bank Garansi. Untuk bank syariah, selain berdasarkan ketetapan Bank Indonesia No.27/7/UKU tanggal 18 Maret 1990 angka 10, sistem pengendalian Bank Garansi disesuaikan berdasarkan fiqih muamalah dengan akad kafalah. Sistem pengendalian Bank Garansi yang terdapat di BRI Syariah telah diatur berdasarkan Standar Operasi Pelaksanaan. Dari sistem pengendalian Bank Garansi di BRI Syariah tersebut, maka perlu dilakukan analisis sehingga sistem dapat berjalan sesuai dengan ketentuan. Berdasarkan uraian tersebut poin masalah yang dirumuskan dan ingin diketahui dalam penelitian ini adalah: Bagaimana sistem pengendalian Bank Garansi di BRI Syariah? Bagaimana sistem pengendalian yang diterapkan di BRI Syariah berdasarkan Fiqih Muamalah? Tujuan penelitian ini adalah untuk mengetahui pelaksanaan sistem pengendalian Bank Garansi di BRI Syariah berdasarkan ketentuan sistem pengendalian dan ketetapan Bank Indonesia No.27/7/UKU tanggal 18 Maret 1990 angka 10, dan untuk mengetahui sistem pengendalian Bank Garansi yang diterapkan di BRI Syariah berdasarkan fiqih muamalah. Metode penelitian yang digunakan penulis adalah metode analisis deskriptif, dengan pendekatan kualitatif. Teknik yang digunakan untuk mengumpulkan data melalui wawancara, dokumentasi, dan studi kepustakaan. Alat analisis yang digunakan adalah metode triangulasi. Berdasarkan hasil penelitian, kesimpulan yang diperoleh bahwa Sistem Pengendalian Bank Garansi di BRI Syariah telah memenuhi unsur-unsur sistem pengendalian yaitu sesuai dengan cara yang dilakukan, dan komponen penerapan sistem pengendalian Bank Garansi. Metode sistem pengendalian Bank Garansi di BRI Syariah menggunakan analisis kualitatif dan kuantitatif.Hal ini dilakukan untuk meminimalisir terjadinya peluang wanprestasi, dan telah melaksanakan sistem pengendalian berdasarkan kaidah fiqih muamalah.Hal-hal tersebut dapat dilihat dari terpenuhinya indikator-indikator yang telah ditetapkan Bank Indonesia, dan aturan berdasarkan teori, serta dipenuhinya syarat-syarat fiqih muamalah yang mengatur mengenai sistem pengendalian kafil, makhful’anhu, dan makhful lahu.