Hendi Suhendi, Fiqh Muamalah, (Jakarta: PT Raja Grafindo Persada, ). Ibnu Mas'ud dan Zainal Abidin S, Fiqih Madzhab Syafi”I, Buku 2 Muamalat. Prisip – prinsip muamalah dalam fiqh islam 4. Fiqh Muamalah. Pustaka Setia Jakarta Hendi Suhendi. Seluruh buku/kitab/jurnal dan artikel tentang kajian Fiqh II (Muamalah) Wahbah Zuhaily. . proposal-masjid-attaqwapdf. aracer.mobi;aracer.mobiporer;aracer.mobiah. haram muamalah kontemporer pdf download harta haram muamalat kontemporer pdf download buku fiqh muamalah hendi suhendi ebook fiqh muamalah.
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Full Text: PDF. References. Al-Bugha, Musthafa aracer.mobi Pintar Transaksi aracer.mobi Suhendi, Hendi. Syafe'i, Rachmat, Fiqh Muamalah, Bandung, 12 Hendi Suhendi, Fiqh Muamalah, (Jakarta: Raja Grafindo Persada, ), p .. Nurachmad, Buku Pintar Memahami dan Membuat Surat Perjanjian. Berdasarkan Buku Pedoman Penulisan Karya Ilmiah Fakultas Syariah. Hendi Suhendi, Fiqih Muamalah, (Jakarta: Raja Grafindo Persada, ) p. .
While the NCC, each party exchanges their assets. It is therefore, an object of exchange both goods and services should be set at the beginning of the contract with certainty, regarding the amount, quality, price, and time of delivery Karim, So from the above explanation, murabahah contract included in the contract tijarah-NCC since murabahah contract is a sale and download agreement in which the profit margin has been determined and mutually agreed between the seller and the downloader.
Indeed, Islamic economics is different from conventional economics.
Islamic economics is rooted from Shariah as its basis as well as its goals and strategies. If conventional economics only focuses on world affairs alone, Islam is more balanced one.
Furthermore, Chapra , 8 explained that Islamic economics is to represent the objectives of Islam maqashid ash-Shariah that are based on concepts of human welfare Falah and the good life hayat thayibah , which gives an important value to brotherhood and socio-economic justice. It also demands a balanced satisfaction, both in the material needs and spirituality of all mankind.
Understanding More About Murabahah When we discuss murabahah, it is quite often that the downloading and selling and profit margins come to our mind.
Indeed, murabahah is one form of tijarah contracts which is the form of the contract of downloading and selling. Trade or download by language means al-Bai ', al-Tijarah and al-Mubadalah Suhendi, ISBN agreement in which cost and profit margin is based on the agreement between the seller and the downloader Karim, In a murabahah contract the seller must notify the downloader on the download price of the goods and state the amount of profit that is added to the cost.
While in Pernyataan Standar Akuntansi Keuangan PSAK Paragraph 5 explained that Murabahah is selling the item which is based on the acquisition cost of the item plus an agreed profit that will be obtained and the seller must disclose the acquisition price of the goods to the downloader, where the cost of acquisition is the amount of cash or cash equivalents paid to acquire an asset until the assets are in condition and ready to be sold or used.
Yaya, et al , explained that the pillars of murabahah transaction included transacting parties which are the downloaders customers and the seller Shariah Banks , murabahah contract object that contains goods and prices, as well as ijab and kabul which are the statement of each parties, either in the form of words or deeds.
Basically murabahah is not free from criticism. One contemporary critic concluded that murabahah is one type of transaction that was not known at the time of the Prophet or his companions Muhammad, Nevertheless, since the early generations of ulama muslim scholars such as from mazhab of Maliki, Shafi'i, Hanafi, and Hanbali, it is allowed to impose the direct costs to be paid to a third party or which is currently known as murabahah.
However, all the four mazhabs of Islam have agreed not to allow the imposition of direct costs associated with the work that was supposed to be done by the seller or the direct costs associated with work related to the things that are useful Karim, Although the practice of murabahah has been criticized by some parties, for most scholars and Muslims around the world think that the practice of murabahah is still selling and downloading practices allowed by the teaching of Islam as enshrined in the Qur'an, Al-Baqarah verse , in which God justifies the download and proscribe usury.
Murabahah is a financing scheme that is preferred by the Islamic banking not only in Indonesia, but also in the world. Muhammad , explained that Shariah banks in general have used the murabahah contract as their primary method of financing, covering about seventy-five percent of their wealth. This figure matches the total financing of Islamic banks in Pakistan and Iran which is since early it reached approximately eighty-seven percent of the total outlays in the Profit and Loss Sharing PLS deposits investment.
There are a number of reasons put forward to explain the popularity of murabahah in Shariah banking investment operations, such as murabahah contract is a short-term investment mechanism and it is quite easy compared to a system of profit and loss sharing PLS.
In addition, the mark-up in murabahah can be defined in such a way as to ensure that the bank can gain advantages which is comparabale with the interest-based banks that rivals the Islamic banks. Murabahah also have a smaller risk because it minimizes uncertainty as it exist in income gained from businesses with PLS system. Minimization of risks also can be done becuase bank relationships with customers is the relationship between the creditor and the debtor so that the Islamic bank and the customer can not interfere the business management of each party Muhammad, Interest- Riba and Its Effect on Economy Perhaps the scholars and academics have the same view on the usury riba law, which is forbidden.
However, in term of the interest, scholars and academics have different views. Some agree that interest is unlawful because it is a form of usury, while others argue that it is different from the usury, so the interest is allowed.
Those who allow the interest urgue that the interest paid on investment loans in production activities do not conflict with the law of the holyy Quran because usury in the law of holy Quran refers only to loans not for production in the pre-Islamic period Mannan, While Muhammad in a paper written with ethico-legal approach explains that the interest in the ethico- legal perspective includes in protectional values teaching while usury includes in obligatory values perpsective www.
Protectional values are intended to provide legal support in the implementation of the fundamental values so the survivalism can be maintanied such as the protection of property rights ownership rigths so it can not be easily claimed by other party that is not entittled on it. While the obligatory values as the first value in the Qur'an represents commands and prohibitions for Muslims, in which it explicitly explains the halal or haram of properties that must be obeyed by muslims.
Furthermore, Muhammad explained that the bank has a vital economic role that can help borrowers who meet the criteria and requirements set by the bank to get finnacial aid to facilitate business or other beneficial activities. The debate over the halal and haram of the interest in the economic system will continue to happen as long as each party has its own benchmark values which differ from one another. By language, riba means increasing, growing, excessiving or bulging.
Abdurrahman al-Jaiziri explained that usury is a contract that goes with a particular exchange. While Sheikh Muhammad Abduh argued that usury means additional points required by people who have wealth to those who borrow his property money , because the resignation promise of payment by the borrower in a predetermined time Suhendi, Meanwhile, according to Afzalurrahman , usury is the amount of money charged on the money borrowed by the 22 Proceeding - Kuala Lumpur International Business, Economics and Law Conference 6, Vol.
ISBN borrower as the time computation while the money is used.
The calculation itself consists of three elements namely, in addition to the principal, additional tariffs in accordance with the time, and payment of an additional amount that is required in the bargain.
There are two kinds of riba usury , nasia and fadl. Nasia usury happens in any credit transaction in which the loan is raised by paying the monthly interest that exceeds the principal money.
While fadl is additional advantages of a loan that is paid by an object; additional payments from the borrower on the loan in exchanging similar items included in the goods containing usury Afzalurrahman, While Mulyono et al explains that usury is divided into three kinds, namely nasia, fadl and jahiliyah.
The usury of jahiliyah is a debt that is paid in excess of the principal, because the borrower is not able to repay the loan at a predetermined time. Imam Sarakhzi defines usury as additional payment required in business transactions without any equivalent 'iwad which is justified by Shariah Mulyono et al, Balancing transaction or replacement 'iwad is a business or commercial transactions which legitimizes the fair addition, such as the sale and download, lease, or for the results of the project, in which in the transaction prosecess, there are effort, risk, and costs as balancing factors.
Prohibition of usury is not only applicable to Islam, but also forbidden by all divine religions other than Islam Jews and Christians. Dr KH. Didier Hafidhuddin revealed; there is a study conducted by NEF The New Economic Foundation which states that the current economic system is a system of usury, moving to the widening gap.
From observations made in 20 years, from every euros, there is only 0.
That means that the rich enjoys For this reason, when the economic system of usury still run, it will never be able to improve the local economy Hidayanto, While Mannan , explains that to change the name of usury to interest will not change its nature, since interest is an additional borrowed capital, because the interest is usury both in spirit and rules of Islamic law so that there is no difference between interest and usury.
The statement of Mannan is also reinforced by the statement of Kieso et al , which states that the interest is paying for the use of money. Interest is the excess of cash received or paid back which is more than the amount of money that is borrowed.
Based on these explanations, it can be concluded that there is no difference between interest and usury and they tend to benefit only the rich and tends to strangle people. Annuity method Discussing about annuity, it can not be separated from the concept of basic time value. The term of the time value of money shows the relationship between time and money in which money received today is worth more than money received in the future.
The present value is always smaller in number than the future value, as the interest will be generated and accumulated over the current value to a date in the future, where in determining the future value, it uses acumulation process while in calculating the present value, the calculation is done moving against time by using the process of discounting Kieso et al, While the choice of Ijarah and ijarah muntahiyah bittamlik as other financing agreements might be because both contract have similar characteristics to the murabahah contract, which includes into the category of Natural certainty contracts NCC or exchange theory and it is basically a contract of sale.
As part of a study, from the data collection, this study is a library research. This paper examines and studies the use of annuitiesm on murabahah contract as well as the pros and cons attached to them. In presenting and processing the data, this study used descriptive-analytical method. This paper will discuss the issue as it is and then it is analized by comparing one literature to onother.
So from these explanations, it can be concluded that this paper uses qualitative approach. The qualitative approach is also called constructive, naturalistic, or postmodern approach.
A qualitative paradigm is a research paradigm that emphasizes on the understanding of the problems in social life based on reality conditions or holistic, complex, and detailed natural setting Indriantoro and Supomo, The purpose of this paper is to describe the theories or ideas on muarabaha and annuity and some relevant issues and compare one theory with another. From the collition of the theories discussed in this paper, it is expected to have a brief conclusion on the law of the use of annuities in murabahah transactions and its implications to the spirit of maqashid syariah of every muslim.
This papaer is also expected to give some critics and constructive ideas on the Shariah accounting development as part of an Islamic economic system. Not just for a group of people Wibisana, This statement is certainly only a discourse without realizing it into actions.
This shows that the standart setter support particular groups representing conventional banking practices. As stated in the fatwa of National Shariah Council DSN 5, one of the reasons behind the fatwa is because Shariah banking industry has been using the annuity which means that if the annuity is unlawful, the financial report of Shariah financial institutions should be disclaimer.
Basically, in the teaching of Islam, there is no prohibition in acknowledging whether profit can be recognized propotionally or not.
However, Islam has its own rules primarily in terms of the rate of profit, such as whether the profit obtained in accordance with the objectives of Shariah. Even more important is whether the gains obtained reflect the values of fairness to the parties involved in the muamalah or wheter there is any adverse effects generated from these practices.
The debate over the use of annuities in murabahah profit margin calculation would be an academic and practical dilemma in the world of finance. It also strengthens the argument that the current development of Islamic economics is reduced and focused only on building the Islamic banks as expressed by Prof.
Sri Edi Swasono in the foreword to the book of Anwar Abbas , xiv. At the level of academic debate, the use of annuities is still confusing when it is compared to the debate on the legalization of interest in determining the usury-free Islamic economy, especially for groups that consider the interest is forbidden.
For this group, their support over the use of the annuity would be contrary to their recognition of the prohibition of interest.
That is because the annuity method is not in accordance with the values and spirit of Islamic teaching. Now, it seems that the religiousity of Islamic economics lies only in the name it bears and have not been fully practiced that it should be. That in turn raises a fundamental question. Or are both questions important? Perhaps what is stated by KH. The next question is whether sercive products such as banking outlay service also need to have halal certification or not? Maybe it is still necessary to study it in more depth.
The polemic that currently occurs is only about the interest that has not been seen comprehensively kaffah. Most of people are likely to see usury only in the case of banks bank sides and not see it in the existing economic system.
Sri-Edi Swasono explained that the current discussion on usury is only focusing on usury in the banking usury system. Riba usury actually thrives in the economic system in the form of wide explotation, economic inequality, systemic trade-off, subordinate and discrimination, brutality of laissez-faire in the broad sense , all of which were ignored by those who are in euphoria of developing Islamic banks, without thinking of the need for restructuring and deconstructing usurious economic system Abbas, xiv-xv.
The spirit reflected in the use of annuities are increasingly showing the intersection of the purpose and spirit in the developing Shariah banking system. Wheter is purely to achieve a profit or there are also other purposes which echoes the Islamic economy in accordance with maqashid ash-Shariah. It becomes more confusing when MUI issued a fatwa that support these activities read: the use of annuities. So the practice occuring in Islamic banking resembles the practice in conventional banking.
It is likely possible that someday in the future, the interest system is also allowed halal due to the similar reason. Furthermore Wibisana explained that the existing regulatory rigidity led to the slow growth of domestic Shariah industry. It is much more different from the development of Shariah banking in Malaysia.
What is described by Wibisana basically is true. By using the annuity method, banks will be more liquid and ultimately the availability of financing funds can be maintained and eight percent of the capital adequacy ratio 24 Proceeding - Kuala Lumpur International Business, Economics and Law Conference 6, Vol. However, for the writer, it will distort the purpose and spirit of the ash-Shariah maqashid in developing the concept of economy in particular and the practice of muamalah in general.
To know how far the reduction and distortion of the purpose and spirit of the ash-Shariah maqashid would go, we can trace it by calculating the capital adequacy ratio CAR.
First, the banks can raise capital and second is to minimize the risk for the use of third-party funds. When a bank uses the first method capital raising , then the bank will strive to increase their profits. This is because the only way that has big chances is increasing profits.
How to increase profits? The increase in profit is closely related to the use of profit recognition method. In banking, the use of annuity method is certainly more favorable than proportional method. Pengantar 1. Pembagian dan ruang lingkup Fiqh Muamalah 3. Prisip — prinsip muamalah dalam fiqh islam 4. Pengertian Harta 2.
Kedudukan dan nilai pentinggnya 3. Fungsi harta dan prisip tasharruf al amwal 4. Pengelomppokan jenis harta 3. Pngertian 2. Syarat dan dampaknya akad 4. Pembagian akad an sifat-sifatnya 5. Berakhirnya sebuah akad 4. Definisi, landasan dan rukun 2. Syarat jual beli 3. Jual beli yang dilarang 5.
Khiyar dan macam-macamnya 6. Rukun syarat 3.
Muhawalah pemindahan hutang 6. Tata krama berutang 6. Sewa Menyewa dan pengupahan ijarah 1. Rukun dan syarat 3. Pembayaran upah dan penyewaaan 4. Pengembalian sewaaan 7. Riba 1.
Pengertian 2. Riba Menurut Al-Quran 3. Riba yang Dimaksud Al-Quran 4. Sebab Pengharaman Riba 6. Macam-macam riba 7. Hal — hal yang menimbulkan riba 8. Musyarakah kongsi dagang 1. Arti, landasan nash,. Macam-macam syirkah 4.
Syarat sahnya 4. Pertambahan Borg dan utang 5. Musaqah yang dimubahkan 4. Makalah dikumpulkan dan dipresentasikan secara tematik dan berurutan. Tuntutan kafil dan ashil 6. Permasalahan keuntungan dan kerugian 5.