Penelitian ini membahas tentang eksistensi kedudukan fatwa DSN MUI terhadap keberlangsungan operasional bisnis di lembaga keuangan syariah. Dengan menggunakan metode penelitian deskriptif yang bersifat kepustakaan, penelitian ini menemukan fakta bahwa kedudukan fatwa DSN MUI menjadi salah satu prasyarat dalam menentukan ketetapan suatu produk di lembaga keuangan syariah. Ketika produk yang di ajukan oleh DPS masing-masing lembaga keuangan syariah mendapatkan ketentuan fatwa dari DSN MUI. Maka produk perbankan syariah itu telah sesuai dengan tuntunan syariat Islam serta ketentuan fatwa tersebut menjadi payung hukum dalam menjalankan produk yang menjadi daya tarik bagi para nasabah. Apalagi sampai dilegitimasi oleh undang-undang maupun Peraturan Bank Indonesia. Sehingga fatwa DSN MUI tersebut mejadi ketentuan hukum yang mengikat bagi seluruh lembaga keuangan syariah. Dengan demikian, ketentuan fatwa tersebut secara tidak langsung menjadi salah satu faktor yang menentukan keberlangsungan segala operasional bisnis di lembaga keuangan syariah yang memiliki manfaat dan keberkahan bagi semua pihak yang menjalankannya, baik itu bagi LKS sebagai otoritas yang memiliki penawaran produk maupun bagi nasabah sebagai pemakai produk

The concept of ownership in Islamic economics states that individuals or legal entities that have the right to ownership of a property may use it freely as long as it does not violate Islamic economic principles and the public interest. However, for Islamic banking, the ownership of funds used as business capital comes from investor customers who deposit their funds in Islamic banks. This has an effect on the ownership status of these funds. This article uses a descriptive literature research method taken from various factual references with a focus on using a normative juridical approach. This type of research is qualitative research using data analysis through several steps such as focusing data, presenting funds and drawing conclusions. The results of this study reveal the fact that the ownership rights of funds in Islamic banking are sourced from the first party funds as the bank's founder, the second party funds as shareholders and third party funds as investor customers. Ownership of these funds cannot be separated from the contract mechanism used. So that the contract used is the cause of Islamic banks having ownership rights to use these assets for business activities. The use of these funds is guaranteed by law, which shows the role of Islamic economic politics through the legal umbrella that regulates the operational system of Islamic banking, especially in the permitting of the use of investor funds for business activities through the mechanism of channeling funds and service mechanisms.

Restructuring non-performing financing is one of the solutions to save financing performance as one of the largest contributors to Islamic banking revenue. However, in practice it is not easy for Islamic banks to do so, because Islamic banks must consider the precautionary principle which has implications for risks that will occur in the future. In addition, the use of hybrid contracts in the restructuring mechanism for non-performing financing is an integral part in minimizing these risks. This study tries to reveal the application of hybrid contracts in the restructuring of non-performing financing in Islamic banking.This article uses a descriptive literature research method obtained from the results of the analysis of the primary data source, namely the substance of the legislation and the DSN-MUI fatwa. So this research uses a normative juridical approach. This type of research includes qualitative research with data analysis techniques that provide a conclusion in the form of accountable information.The results of this study reveal the fact that the application of hybrid contract contracts in the restructuring of non-performing financing in Islamic banking uses a lot of hybrid types of assembled contracts (al-'uqud al-Mujtami'ah), namely the existence of an association of contracts between tabarru' (qordh) and contracts mu'awadhat (sale and purchase, ijarah, IMBT, mudharabah and musharaka).

The study described the relevance of the theory of legal change according to Ibnu Qayyim al-Jauziyyah to the legal product of the fatwa DSN-MUI (Fatwa National Sharia Board-Indonesian Council of Ulama) in Indonesia. It used a qualitative research method with a literary approach. The conclusions showed that the relevance of the theory of legal change proposed by Ibn Qayyim al-Jauziyyah has been applied explicitly in every legal product of the fatwa DSN-MUI in Indonesia. That seen in every legal product, always give the way for future changes following the needs and problems faced. Changes to Islamic legislation products have significant differences. On laws and regulations and judges' decisions, new legal products will cancel or revoke the previous legal. And, for the legal product of a fatwa from the National Syari'ah Board (DSN-MUI), the newly legal product will complete the previous one. However, legal changes will always occur in the context of providing legal certainty, accompanied by the level of benefit for people's lives.Keywords: Legal Changes, Ibn Qayyim, Products of Islamic Law.ABSTRAKPenelitian ini menjelaskan tentang relevansi teori perubahan hukum menurut Ibnu Qayyim al-Jauziyyah terhadap produk hukum fatwa DSN-MUI di Indonesia. Artikel ini menggunakan metode penelitian kualitatif yang bersifat kepustakaan. Hasil penelitian menunjukkan bahwa relevansi teori perubahan hukum yang digaungkan oleh Ibnu Qayyim al-Jauziyyah sudah diberlakukan secara eksplisit dalam setiap produk hukum fatwa DSN-MUI di Indonesia. Hal itu dapat dilihat dalam setiap batang tubuh produk hukum yang selalu membuka jalan untuk adanya perubahan dikemudian hari sesuai dengan kebutuhan dan problematika yang dihadapi. Perubahan terhadap produk hukum Islam memiliki perbedaan yang signifikan. Bagi peraturan perundang-undangan dan putusan hakim, ketentuan hukum baru akan membatalkan/mencabut ketentuan hukum sebelumnya. Sedangkan terhadap ketentuan hukum berupa fatwa Dewan Syari’ah Nasional (DSN-MUI), ketentuan hukum baru akan menyempurnakan ketentuan hukum sebelumnya. Namun sejatinya perubahan hukum akan selalu terjadi dalam rangka menciptakan produk hukum yang dapat memberikan kepastian hukum disertai pencapaian tingkat kemaslahatan bagi kehidupan masyarakat.Kata Kunci: Perubahan Hukum, Ibnu Qayyim, Produk Hukum Islam.

The jarah contract in Indonesia is regulated by various regulations, such as the fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI) and regulations from the Financial Services Authority (OJK). The fatwa and regulations are the references in the practice of contracts in Islamic financial institutions, one of which is Islamic banking. There may be a discrepancy between the practice of Islamic banking contracts and existing regulations. Therefore, this paper aims to analyze the harmonization between ijarah contract regulations in Indonesia and Islamic banking practices. This article is legal research that uses a normative juridical approach. The sample used in this study is the Indonesian Islamic Bank (BSI). The data analysis technique uses several steps, namely reducing or focusing data, presenting data, and drawing conclusions. The study results indicate that Islamic banking, namely, in this case, is BSI implementing the ijarah contract as one of the contracts used in the financing process. Several regulate ijarah contracts in Islamic Financial Institutions (LKS). The various regulations governing the ijarah contract refer to fiqh muamalah, which are then compiled and transformed into several regulations such as the DSN-MUI fatwa and OJK regulations. From the analysis of the implementation of the ijarah contract at BSI, there are no significant problems with the DSN-MUI fatwa and OJK regulations regarding the ijarah contract.Abstrak: Implementasi akad ijarah di Indonesia diatur dalam berbagai peraturan dari pihak pemangku kepentingan seperti fatwa Dewan Syariah Nasional Mejelis Ulama Indonesia (DSN-MUI) dan regulasi dari Otoritas Jasa Keuangan (OJK). Fatwa dan regulasi tersebut menjadi kiblat dalam praktik implementasi akad di lembaga keuangan syariah yakni salah satunya di perbankan syariah. Tidak menutup kemungkinan terdapat ketidaksesuaian antara praktik akad di perbankan syariah dengan regulasi yang ada.  Oleh karenanya, tulisan ini bertujuan untuk menganalisis harmonisasi antara regulasi akad ijarah di Indonesia dengan praktik di perbankan syariah. Artikel ini merupakan sebuah penelitian hukum yang menggunakan pendekatan yuridis normative. Sampel yang digunakan dalam penelitian ini adalah Bank Syariah Indonesia (BSI). Adapun teknik analisis datanya menggunakan beberpa langkah yaitu teknik mereduksi atau memfokuskan data, penyajian data, dan menarik sebuah kesimpulan. Hasil penelitian menunjukkan bahwa perbankan syariah yakni dalam hal ini adalah BSI menerapkan akad ijarah menjadi satu di antara akad yang digunakan dalam proses pembiayaan. Terdapat beberapa yang mengatur akad ijarah dalam Lembaga Keuangan Syariah (LKS). Berbagai regulasi yang mengatur akad ijarah tersebut mengacu pada fiqh muamalah yang kemudian diformulasikan dan ditransformasikan menjadi beberapa regulasi seperti fatwa DSN-MUI dan regulasi OJK. Dari hasil analisis implementasi akad ijarah di BSI, tidak terdapat kesenjangan krusial dengan fatwa DSN-MUI dan regulasi OJK mengenai akad ijarah.