frastiawan, devid (2022) THE CONCEPT OF MUQASAH ON MURABAHAH FINANCING IN THE PERSPECTIVE OF FATWA DSN-MUI. Kodifikasia, 16 (1). pp. 53-73. ISSN 1907-6371

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Abstract

Pembahasan tentang potongan angsuran, termasuk dalam definisi lain cashback atau potongan harga dalam pembiayaan murabahah, secara definitif, pelaksanaan, dan sistem pencatatannya, sudah lazim dikenal dengan sebutan muqasah. Mengenai pembiayaan murabahah, MUI telah membentuk DSN yang di antara tugasnya adalah mengeluarkan fatwa atas jenis-jenis kegiatan keuangan dan produk keuangan syariah, sekaligus mengawasi penerapan fatwa yang telah dikeluarkannya melalui DPS. Penelitian ini bertujuan untuk mendeskripsikan konsep muqasah pada pembiayaan murabahah dalam perspektif Fatwa DSN-MUI. Penelitian ini menggunakan metodologi kualitatif, deskriptif, dan kepustakaan. Hasil yang didapat, muqasah dalam pembiayaan murabahah dimungkinkan dapat terjadi dalam tiga kondisi, yaitu diskon dalam murabahah (Fatwa DSN No: 16/DSN-MUI/IX/2000), potongan pelunasan dalam murabahah (Fatwa DSN No: 23/DSN-MUI/III/2002), dan potongan tagihan murabahah (Fatwa DSN No: 46/DSN-MUI/II/2005). Adapaun metode dalam pemberiannya adalah diberikan pada saat pelunasan, yaitu LKS mengurangi piutang murabahah dan keuntungan murabahah, atau diberikan setelah pelunasan, yaitu LKS menerima pelunasan piutang dari nasabah dan kemudian membayarkan potongan pelunasannya kepada nasabah. [The discussion on installment discounts, including in other definitions of cashback or price discounts in murabaha financing, definitively, its implementation, and its accounting system, is commonly known as muqasah. Regarding murabaha financing, MUI has established a DSN whose duties include issuing fatwas on types of financial activities and Islamic financial products, as well as supervising the implementation of fatwas that have been issued through DPS. This research aims to describe the concept of muqasah in murabahah financing in the perspective of Fatwa DSN-MUI. This research used qualitative, descriptive, and literature methodology. The results obtained, muqasah in murabaha financing is possible in three conditions, namely discounts in murabaha (Fatwa DSN No: 16/DSN-MUI/IX/2000), repayment discounts in murabaha (Fatwa DSN No: 23/DSN-MUI/ III/2002), and discounts on murabaha installment (Fatwa DSN No: 46/DSN-MUI/II/2005). The method of giving it is given at the time of settlement, i.e. LKS reduces murabahah receivables and murabahah profits, or it is given after settlement, i.e. LKS receives repayment of receivables from the customer and then pays the repayment discount to the customer.]

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