ANALISIS PENERAPAN FATWA DSN-MUI NO.08/DSN-MUI/IV/2000 TENTANG PROSEDUR DAN PERHITUNGAN BAGI HASIL PEMBIAYAAN MUSYARAKAH DI BMT BATIK MATARAM WIROBRAJAN YOGYAKARTA
Abstract
This research aimed to acknowledge the procedure and calculation of profit sharing for musyarakah financing at BMT Batik Mataram Wirobrajan Yogyakarta in accordance with DSN-MUI fatwa No.08/DSN-MUI/IV/2000.
The method that used in this research is descriptive analysis, used to analyze the result according to the real impact in the field. The interview and observation used for collecting data from BMT. Data consists of primary and secondary data. The primary data is in the form of interview and observation, meanwhile the secondary data is in the form of details of customer installments, musyarakah financing, profit and loss business.
The result shows that there is a discrepancy procedure when loss happens according to DSN-MUI. The both side should take the responsibility with their own fund portions with rescheduling of BMT Batik Mataram by diminish the instalment payment and extending the time return. In calculation of profit sharing according to DSN-MUI should be based on the profit in every period from musyarakah, but the sharing profit of BMT Batik Mataram based on the amount of principal loan.