PROBLEMATIKA PENERAPAN AKAD BUKAN SYARIAH DALAM KERJASAMA DENGAN PIHAK EKSTERNAL DITINJAU DARI FATWA DSN MUI NO.107/DSN-MUI/X/2016 TENTANG PEDOMAN PENYELENGGARAAN RUMAH SAKIT BERDASARKAN PRINSIP SYARIAH (STUDI KASUS RS PKU MUHAMMADIYAH YOGYAKARTA)

Hospitals have a very important role in handling public health problems. In the administration of the hospital, of course, it is guided by the rules that have been set. Economic development that has been very rapid, of course there are changes regarding financial institutions, several Islamic business institutions have emerged. One of them is a sharia hospital. This study was conducted to answer some of the problems that have been formulated by the researchers, namely how to apply cooperation with external parties at PKU Muhammadiyah Yogyakarta Hospital and how the suitability of the implementation of cooperation between PKU Muhammadiyah Yogyakarta Hospital and external parties according to DSN MUI Fatwa No. 107 concerning Guidelines for Hospital Operations Based on Sharia Principles, in this study the researchers studied more deeply about the cooperation agreement in terms of the Fatw DSN MUI. In achieving the research objectives, the researcher uses the type of Field Research (field research) where the researcher goes directly to the research location with the nature of qualitative descriptive research and uses a normative approach. Sources of data needed in this study consisted of primary data and secondary data, in obtaining data the researchers used data collection methods conducted by means of interviews and documentation. Processing and data analysis used in this study is a qualitative technique. The results of this study indicate that there is a cooperation agreement with external parties who have not used sharia contracts. In its implementation, PKU Muhammadiyah Yogyakarta Hospital has not been in accordance with the MUI Fatwa DSN regarding Guidelines for Hospital Operations Based on Sharia Principles. The application of the musyarakah mutanaqisoh contract and the mudarabah contract has not been implemented due to obstacles in implementing it formally and materially