ANALISIS PELAKSANAAN AKAD MURABAHAH MENURUT FATWA DSN MUI NO:04/DSN-MUI/IV/2000 TENTANG MURABAHAH DI KOPERASI SYARIAH MASJID BESAR TEGALKALONG SUMEDANG
Abstract
The purpose of this study was to see the theoretical and practical application of the Murabahah contract at the Tegalkalong Large Mosque Sharia Cooperative. This research uses a qualitative approach with a study method and collects detailed and in-depth information using several data procedures over a certain period. The results of this study indicate that in general the practice of the Murabahah contract at the Tegalkalong Grand Mosque Sharia Cooperative is in accordance with the MUI DSN Fatwa NO: 04 / DSN-MUI / IV / 2000 concerning Murabahah. However, there are 2 (two) points in the fatwa provisions regarding murabahah that are not in accordance with the practices carried out by the Tegalkalong Grand Mosque Sharia Cooperative, namely, the purchase of goods is represented by members, and members who buy goods on their own behalf, not on behalf of the cooperative. and when the cooperative performs a murabahah contract, at the same time the cooperative that carries out the wakalah contract because the purchase of goods is represented by the member and the member buys goods that have been agreed upon by themselves, this means that the murabahah contract is carried out before the goods become the property of the cooperative.

Downloads
References
Azzam, Abdul Aziz Muhammad. 2010. Fiqh Muamalat. Jakarta : Amzah
Dewan Syariah Nasional, 2000, Fatwa Dewan Syariah Nasional Tentang Murabahah, Jakarta, Fatwa DSN-MUI No. 4
Fitri Syifa Fauziah, 2020. “Praktek Akad Murabahah di Koperasi Syariah Masjid Besar Tegalkalong” Hasil Wawancara Pribadi: Juli 2020, Sumedang.
Kautsar Riza Salman, 2014, . Akuntansi Perbankan Syariah Berbasis PSAK Syariah, Jakarta: Akademia Permata.
Nurhadi, . 2017, Filsafat Hukum Islam Akad Kompilasi Hukum Ekonomi Syariah (Analisis Maqashid Syariah Buku II Tentang Akad) (Jurnal AlAmwal Vol. 6, No. 2.
Rahmat Syafei, 2001, Fiqh Mu‟amalah, Bandung: Pustaka Setia.
Sugiyono. 2014, Metode Penelitian Pendidikan: Pendekatan Kuantitatif, . Kualitatif, . .Dan R&D. Bandung: Alfabeta.
Syamsul Anwar, 2007, Hukum Perjanjian Syariah, Jakarta, Rajagrafindo Persa.
Sri Nurhayati dan Wasilah, 2014, Akuntansi Syariah di Indoensia Edisi 3 Jakarta, Salemba Empat.
Yin, Robert K, 2006, Studi Kasus; Desain dan Metode, Jakarta, PT. Raja Grafindo.
https://www.kompasiana.com/achmadmaulanarizqi0429/5de01353097f3616876ece52/bukan-hal-aneh-tapi-kenapa-pembiayaan-murabahah-banyak-diminati-di-indonesia?page=all#sectionall Diakses pada tanggal 15 April 2020 pukul 21.00.
Copyright (c) 2020 Al - Mujaddid: Jurnal Ilmu-ilmu Agama

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Semua materi yang ada dalam situs ini dilindungi oleh undang-undang. Dilarang menggali sebagian atau seluruh isi situs web untuk keperluan komersil tanpa persetujuan dari penyunting jurnal ini.
- Apabila Anda menemukan satu atau beberapa artikel yang ada di dalam AL-MUJADDID yang merupakan atau menginstal ulang hak cipta yang Anda miliki, silakan laporkan kepada kami, melalui email pada Prinsip Kontak.
- Aspek legal formal terhadap akses setiap Informasi dan artikel yang menggunakan situs ini dalam bentuk lisensi Creative Commons Attribution-ShareAlike (CC BY-SA).
- Semua Informasi yang ada di AL-MUJADDID bersifat akademik. AL-MUJADDID tidak bertanggung jawab atas kerugian yang terjadi karana penyalah gunaan informasi dari situs ini.
_________________________________________________________
AL-MUJADDID oleh https://jurnal.staisebelasapril.ac.id dilisensikan di bawah lisensi Creative Commons Attribution-ShareAlike 4.0 International .