The Analysis of the Implementation of National Sharia Board Fatwa Number 26/DSN-MUI/III/2002 on Gold Rahn at Bank Syariah Mandiri Branch Office Cimahi

Abstract

Rahn gold is set by DSN-MUI fatwa DSN-MUI No: 26 / DSN-MUI / III / 2002 concerning Rahn gold. Rahn gold is allowed to Rahn. The provision of financing Rahn gold are as follows: (1) the cost of maintenance and storage marhun not be determined based on the number of loans, (2) costs and storage costs of goods (marhun) borne by pawner (rahin), (3) the amount of costs based on expenditure which obviously required, and (4) the cost of storage of goods (marhun) conducted by contract ijara. Bank Syariah Mandiri Branch Office Cimahi determination of administrative costs and maintenance costs are determined based on the amount of the loan and collateral heavy gold content customers. This study aims to determine the substance of the determination of the cost of administration and maintenance in the contract Rahn gold according to the fatwa DSN No: 26 / DSN-MUI / III / 2002, the implementation of pawning gold in BSM KC Cimahi, and the compatibility between the implementation of the pledge of gold in BSM KC Cimahi with fatwa DSN No. 26 / DSN-MUI / III / 2002 of gold rahn. The method used consists of this type of research in the form of qualitative analysis by means of field studies. The data source consists of a primary data source is an interview with an employee of Bank Syariah Mandiri Branch Office Cimahi and secondary data source that consists of a primary material used is the National Sharia Board fatwa Number: 26 / DSN-MUI / III / 2002 of gold Rahn. Data collection techniques cover observation, documentation, and interview. Based on the results of research show that the substance of the determination of the cost of maintenance and administration according to the fatwa DSN No: 26 / DSN-MUI / III / 2002 of gold Rahn should not be based on the amount of the loan but must be based on expenditures manifestly necessary. Implementation of the determination in administering and maintaining BSM KC Cimahi determined based on the amount of the loan and collateral heavy gold content customers. Thus the implementation of the determination in administering and maintaining BSM KC Cimahi not in accordance with the fatwa DSN: 26 / DSN-MUI / III / 2002 of gold Rahn