Tinjauan Fikih Muamalah terhadap Pengelolaan Dana Ta’widh dan Ta’zir di Pegadaian Syariah Cabang Situsaeur Kota Bandung

Abstract

Abstract. Sharia financial institutions are already familiar with a sanction in the form of ta'widh and ta'zir. The management of ta'zir and ta'widh funds has been regulated in terms and conditions in muamalah fiqh as in the MUI DSN fatwa. However, the application of ta'widh and ta'zir at the Sharia Pegadaian Siteaeur branch of Bandung city has the application of ta'widh whose provisions resemble those of the application of ta'zir, based on muamalah fiqh and the MUI DSN fatwa on Compensation (Ta'widh) and on Capable Customers who Delaying Payments differs in terms and conditions. Based on the discussion in the background of the problem above, the author tries to narrow the research discussion into the following questions: How is the management of ta'widh and ta'zir funds according to Fikih Muamalah? How is the management of ta'widh and ta'zir funds in the Sharia Pawnshop, Siteaeur branch, Bandung City? and How is the review of Fikih Muamalah on the management of ta'widh and ta'zir funds in the Sharia pawnshop, Siteaeur branch, Bandung City? The research method used by researchers is a type of qualitative research with a normative legal approach to analyze the application of the management of ta'widh and ta'zir in the Sharia Pawnshop Site of Bandung City according to muamalah fiqh. The result of the research is that the implementation of ta'zir in sharia pawnshops is no longer applied, and the management of ta'widh funds in Sharia pawnshops is managed by each branch and distributed to funds for the good of the people such as public interests, repairing prayer rooms or mosques, and community activities around branches. So that based on the DSN MUI fatwa regarding compensation, it is not appropriate, because the management of funds should be channeled as LKS income to cover the losses.

Keywords: Ta'zir, Ta'widh, and Sharia Pegadaian.

Abstrak. Lembaga Keuanggan Syariah sudah tidak asing dengan suatu sanksi berupa ta’widh dan ta’zir. Pengelolaan dana ta’zir dan ta’widh telah diatur syarat dan ketentuannya dalam fikih muamalah seperti pada fatwa DSN MUI. Namun penerapan ta’widh dan ta’zir di Pegadaian Syariah cabang Situsaeur kota Bandung terdapat penerapan ta’widh yang ketentuannya menyerupai ketentuan penerapan ta’zir, berdasarkan fikih muamalah dan fatwa DSN MUI tentang Ganti Rugi (Ta’widh) dan tentang Nasabah Mampu yang Menunda-Nunda Pembayaran berbeda dalam syarat dan ketentuannya. Berdasarkan pembahasan dalam latar belakang masalah diatas, penulis berusaha mempersempit pembahasan penelitian ke dalam beberapa pertanyaan sebagai berikut: Bagaimana pengelolaan dana ta’widh dan ta’zir menurut Fikih Muamalah? Bagaimana pengelolaan dana ta’widh dan ta’zir diPegadaian Syariah cabang Situsaeur Kota Bandung? dan Bagaimana tinjauan Fikih Muamalah terhadap pengelolaan dana ta’widh dan ta’zir diPegadaian Syariah cabang Situsaeur Kota Bandung? Metode penelitian digunakan peneliti adalah jenis penelitian kualitatif dengan pendekatan hukum normatif untuk menganalis penerapan pengelolaan ta’widh dan ta’zir diPegadaian Syariah Cabang Situsaeur Kota Bandung menurut fikih muamalah. Hasil penelitian adalah penerapan ta’zir dipegadaian syariah sudah tidak diterapkan lagi, dan pengelolaan dana ta’widh dipegadaian Syariah dikelola oleh masing-masing cabang dan disalurkan kepada dana kebajikan umat seperti kepentingan umum, memperbaiki mushola atau mesjid, dan kegiatan masyarakat disekitar cabang. Sehingga berdasarkan fatwa DSN MUI tentang ganti rugi kurang sesuai, karena pengelolaan dana seharusnya disalurkan sebagai pendapatan LKS untuk menutupi kerugiannya.

Kata Kunci: Ta’zir, Ta’widh, dan Pegadaian Syariah