PENGARUH MUQASHSHA DALAM PIUTANG MURABAHAH TERHADAP PENDAPATAN BAITUL QIRADH BINA INSAN MANDIRI BANDA ACEH

IRNI JUNITA

Abstract


This paper aimed to investigate the influence of muqashsha in murabaha credit on the revenue of Baitul Qiradh Bina Insan Mandiri Banda Aceh. The results showed that the muqashsha’s influence in Murabaha credit included the reduced amount of the annual revenue set at the beginning whenever the customer made accelerated payment, and every customer who made the acceleration of repayment before the due date of the murabaha product would get muqashsha with discounted price of 60% of the residual margin available. There are two factors causing the customer to make accelerated payment. First, they have sufficient or more funds. Second, they want to return it because they wish to take the next financing. In Baitul Qiradh Bina Insan Mandiri, the muqashsha was provided because most customers intended to make accelerated repayment in order to take the next financing. In this regard, good working relationship could be established between the customers and Baitul Qiradh Bina Insan Mandiri. In addition, the customers also obtained the benefits due to the acceleration of repayment of the muqashsha.

Keywords


Muqashsha, Credit, Murabaha

Full Text:

PDF

References


______, Bank dan Lembaga Keuangan Lainnya, Jakarta : PT. Raja Grafindo Persada, 2002.

Abdullah bin Abdurrahman Al Bassam, Syarah Bulughul Maram, Jakarta: Pustaka Azzam, 2006.

Abdullah Saeed, Bank Islam dan Bunga, Yogyakarta : Pustaka Belajar, 2004.

Adiwarman A. Karim, Bank Islam: Analisis Fiqh dan Keuangan, Jakarta : PT. Raja Grafindo Persada, 2007.

Al-Syatibi, Al-Muwafaqat Fil Ushul Al-Syar’iah, Bairut: Dar El-Marefah, 1999.

Ascarca, Akad dan Produk Syariah, Jakarta : PT. Raja Grafindo Persada, 2007.

Dewan Syariah Nasional Majelis Ulama Indonesia dan Bank Indonesia, Himpunan Fatwa-fatwa DSN, No 311, Jakarta: Dewan Pengawas Syariah.

Ghufron A. Mas’adi, Fiqih Muamalah Konstektual, Jakarta : PT. Raja Grafindo Persada, 2002.

Hafidz Ibn Hajar al-Asqalany, Bulughul Mahram min Adilatil Ahkam, (terj. Zaenal Abidin bin Syamsudin), Jakarta: Pustaka Imam Adz-Dzahabi, 2007.

Hendi Suhendi, Fiqh Muamalah, Jakarta: PT. Raja Grafindo Persada, 1997.

Husain Umar, Metode Penelitian untuk Skripsi dan Tesis Bisnis, Jakarta : PT.Raja Grafindo Persada, 2005.

Ibnu Mandhur, Lisanul Arab, Jilid IV, Qahirah, Dar al- Hadits, 2003.

Kasmir, Dasar-dasar Perbankan, Jakarta : PT. Raja Grafindo Persada, 2004.

M. Quraish Shihab, Tafsir al-Misbah: Pesan, Kesan dan Keserasian Al-Qur’an, Jakarta: Lentera Hati, 2002.

Muhammad Nasruddin Albani, Shahih Sunan Ibn Majah (terj. Ahmad Taufiq Abdurahman), Jakarta: Pustaka Azzam, 2007.

Muhammad Syafi’i Antonio, Bank Syariah dari Teori ke Praktek, Jakarta: Gema Insani, 2001.

Muhammad Teguh, Metodologi Penelitian Ekonomi : Teori dan Aplikasi, Jakarta : PT. Raja Grafindo Persada, 2005.




DOI: http://dx.doi.org/10.22373/petita.v1i2.1305

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Flag Counter 

INDEXED BY: