PENERAPAN DAN PENGELOLAAN DENDA ATAS KETERLAMBATAN PEMBAYARAN ANGSURAN NASABAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH DI BANK MUAMALAT CABANG YOGYAKARTA

One of the risk mititidaktion efforts in a financing is the implementation of fines for customers able to but delay payment. The proceeds from late fees imposed on customers will be recognized as social funds rather than as bank income. Discourse on the application of late fees and management of funds derived from fines is still a discussion of scholars although there is a fatwa DSN-MUI that allows this, the arguments of scholars who are counter to the application of late fines are considered similar to the practice of usury. Problems that arise include: there are doubts related to the law of applying fines that make one sharia bank remove the fine policy, has occurred in one of the other Sharia Banks in terms of managing funds that should be used for social funds, returned to customers, there is also the management of funds derived from fines used to cover bad credit. Therefore, the author wants to review about how the application of late fees on one of the financing products, namely the mutanaqishah musyarakah financing products contained in the Bank Muamlalat Yogyakarta Branch and the allocation of funds whether used for social funds. This research was analyzed based on the fatwa DSN-MUI and the concept of maqa>s}id asy-Sya>ri‘ah Yu>suf al-Qara>d}a>wi>. The type of research used is field research using qualitative approach. Descriptive-analytics is a method used to analyze data by observing the object of study in the field, processing the collected data (interview results, annual financial statements BMI) and then analyzed and drawn conclusions. Based on the results of the research, it can be concluded that: first, retidakrding the application of late fees contained in Bank Muamalat Yogyakarta Branch, namely fines imposed on customers who delay payments caused by negligence and not due to force majeur. Retidakrding the management of funds derived from late fees are allocated as social funds managed specifically by Baitul Maal Muamalat which is a subsidiary of Bank Muamalat (Bank Muamalat affiliated with Baitul Maal Muamalat). Second, the application and management of fines is a means to benefit (customers and banks) to continue to maintain the existence of Bank Muamalat. In addition, the application of fines is considered a necessity d}aru>riyya>t because it meets some elements of kulliyya>t al-khams or kulliyya>t as-sitt based on the view of Yu>suf al-Qara>d}a>wi>