JUAL BELI MURABAHAH PERSPEKTIF REGULASI DAN PRAKTIK DI LEMBAGA KEUANGAN SYARIAH

One of the financing instruments developed by Islamic Financial Institutions (LKS) is the murabahah contract. Murabahah financing is a contract that dominates the financing process compared to other contracts. Various regulations support murabahah financing operations in LKS, such as the Fatwa of the National Sharia Council of the Indonesian Ulama Council (DSN-MUI), the Circular Letter of the Financial Services Authority, Law Number 21 of 2008 concerning Islamic Banking and various other regulations. The number of regulations that usually regulate always found multiple problems. One of them is the overlapping regulations that make a regulated object confusing policy implementers and the public. This study aims to explain the position of the murabahah contract based on the regulations that govern it to strengthen the statement of the murabahah contract in Islamic Financial Institutions. This article is legal research that uses a juridical-normative approach. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of the analysis show that there are various regulations governing murabahah financing. The substance of the regulation refers to the fiqh muamalah maliyyah, which was transformed into the Fatwa of the MUI DSN. From these various regulations, there is a harmonization of regulations that are mutually complementary to each other, according to their functions. This is an indication of the harmonization that occurs between Indonesian Sharia Bank (BSI) regulations.Artikel ini akan menguraikan sebuah tema mengenai jual beli murabahah dalam perspektif regulasi dan praktik di lembaga keuangan syariah. Dengan pendekatan yuridis normatif yang menggunakan metode deskriptif analisis yang bersifat kepustakaan, artikel ini menemukan fakta bahwa selain adanya harmonisasi terhadap regulasi pembiayaan murabahah, juga terdapat harmonisasi antara regulasi dengan praktik di lapangan. Kedudukan berbagai regulasi tersebut sebagai payung hukum yang saling berkesinambungan namun tetap mengisi satu sama lain sesuai dengan fungsinya. Substansi regulasi itu mengacu kepada fiqh mu’amalah maliyyah yang ditransformasikan menjadi fatwa DSN/MUI. Adapun harmonisasi antara regulasi dan praktik di lapangan, berdasarkan analisis akta perjanjian pembiayaan berdasarkan prinsip murabahah Bank Syariah Indonesia (BSI) sesuai dengan ketentuan POJK yang menyatakan bahwa pelaksanaan pembiayaannya menggunakan akad murabahah melalui pesanan. Sistem pembayarannya dilakukan secara angsuran terhadap barang modal yang diperlukan oleh nasabah/perorangan berdasarkan jangka waktu yang disepakati bersama