Tinjauan Hukum Ekonomi Syariah terhadap Sistem Tanggung Renteng dalam Pembayaran Utang Piutang di Komida Ciwidey

Abstract

Abstract. This paper examines the application of the joint responsibility system in the Ciwidey branch of KOMIDA in Ciwidey Village with the aim of knowing a review of sharia economic law on loans with a joint responsibility system. In addition, it is also to find out a review of sharia economic law regarding the joint responsibility system in paying debts and receivables which is implemented by the Ciwidey branch of KOMIDA in Ciwidey Village. The nature of this research is descriptive analysis research. Sources of data used are primary data and observations (observations), documentation. Data processing is carried out through editing, classification, interpretation and system action. Based on the results of the research that has been done, it can be stated that the practice of debt activities with a joint responsibility system carried out in the Ciwidey branch of the Mitra Dhuafa Cooperative if viewed from Islamic law is not in accordance with the provisions of the pillars and terms of the qardh contract, because of the advantages of KOMIDA as profit sharingin akad qardh it is not justified that there is an excess of profit by either party. Even though the joint responsibility system is in accordance with the tabarru agreement with the aim of ta'awun and kinship because of the terms and pillars that have been described.

Keyword: Islamic economy, joint responsibility system, debts

Abstrak. Tulisan ini mengkaji penerapan sistem tanggung renteng dalam KOMIDA cabang Ciwidey di Desa Ciwideybertujuan mengetahui tinjauan hukum ekonomi syariah terhadap pinjaman dengan sistem tanggung renteng. Selain itu juga untuk mengetahui tinjauan hukum ekonomi syariah tentang sistem tanggung renteng dalam pembayaran utang piutang yang diterapkan oleh KOMIDA cabang Ciwidey di Desa Ciwidey. Sifat penelitian ini yaitu penelitian deskriptif analisis. Sumber data yangdigunakan adalah data primer danobservasi (pengamatan), dokumentasi. Dalam pengolahan datanya dilakukan melalui editing, klasifikasi, interprestasi dansistemating.  Berdasarkan hasil penelitian yang telah dilakukan dapat dikemukankanbahwa praktik kegiatan utang piutang dengan sistem tanggung renteng yang dilakukan di Koperasi Mitra Dhuafa cabang Ciwidey jika ditinjau dari hukum  islam tidak sesuai dengan  ketentuan rukun dan syarat akad qardh, karena adanya kelebihan keuntungan pihak KOMIDA sebagai bagi hasil sedangkan dalam akad qardh tidak dibenarkan adanya kelebihan keuntungan salah satu pihak. Akan tetapi, sistem tanggung renteng sudah sesuai akad tabarru dengan tujuan ta’awun dan kekeluargaan karena syarat-syarat dan rukunnya yang sudah dipaparkan.

Kata Kunci: Ekonomi Syariah, Tanggung Renteng, utang piutang