Studi Kritis Fatwa DSN NO. 15/ DSN-MUI/ IX/ 2000 Tentang Prinsip Distribusi Hasil Usaha dalam Lembaga Keuangan Syariah

This article examines Fatwa No.15 / DSN-MUI / IX / 2000 concerning the Principle of Distribution of Business Results in Islamic Financial Institutions, where according to this fatwa LKS can choose two business sharing systems, namely profit sharing and revenue sharing. The interesting thing in this fatwa is that in the second point it states "Viewed in terms of benefit (al-ashlah), currently the distribution of business results should be used for the principle of profit sharing (Net Revenue Sharing)". The words "benefit" and "preferably" seem to have a major influence on the distribution system for profit sharing chosen by the Sharia Financial Institutions at this time. This can be seen from, there are no Islamic Financial Institutions that choose a profit sharing system in terms of distribution of business results. By using a critical study of the profit sharing distribution theory according to sharia principles, shows that the revenue sharing system does not reflect justice to the parties who transact, and the principle of profit sharing reflects more justice. Therefore, the recommendation of No.15 / DSN-MUI / IX / 2000 fatwa needs to be reconstructed, by removing all the second points contained in the general provisions. Changes in the little substance that exists in the points of these two fatwas will greatly influence the activities and principles chosen by the LKS in the future