Analisis Fatwa Dewan Syari’ah Nasional MUI No: 73/DSN-MUI/Xi/2008 terhadap Implementasi Akad Musyarakah Mutanaqisah pada Pembiayaan Kepemilikan Rumah IB Maslahah di Bank Jabar Banten Syariah

Abstract

Abstract. Most of the iB Maslahah Mortgage Financing Bank Jabar Banten Syariah uses the mutanaqisah musyarakah contract. Mutanaqisah musyarakah financing has many advantages, but in the implementation of the mutanaqisah musyarakah contract at the Jabar Banten Bank, Syari'ah is suspected of having a mismatch agreement with DSN MUI No. 73 / DSN-MUI / XI / 2008 one of them is in the provisions of mutanaqishah musyarakah contract which consists of musyarakah and ba'i contracts, but in its application the agreement is adjusted to the provisions of multi-contract (hybrid) which in addition to the musyarakah contract consists of an ijarah contract (lease), ijarah maushuffah fi al- dzimmah (rent for the benefits of an item).The purpose of this study is to determine the suitability of the implementation of the Mutanaqisah musyarakah contract on home ownership financing at the Jabar Banten Syariah Bank in the MUI National Sharia Council Fatwa regulation NO: 73 / DSN-MUI / XI / 2008. Research conducted using qualitative methods. The results showed that the application of mutant musyarakah to the Jabar Banten Syariah Home Ownership Financing product mostly complies with the provisions of the DSN-MUI fatwa NO: 73 / DSN-MUI / XI / 2008. Discrepancy is found in the implementation of the mutanaqisah musyarakah contract which should consist of the musyarakah and bai 'contract which will be achieved in the application of the mutanaqishah musyarakah contract, which is agreed upon with multi-contract provisions (hybrid) consisting of the musyarakah contract, the ijarah contract, the maushuffah fi al-dzimmah contract, the sale and istishna contract. .