Hukum Musyarakah Mutanaqhisah dan Implementasinya pada Perbankan Syariah

Abstract

House is part of everyobe needs. In oder to get house they deired, they can use Islamic Banking services. One of financial products offered by Islamic Banks is financing home ownership or conventional banks loans reffered to as products (Mortgages). In offering products related to home ownership, islamic banking is using Musharaka Mutanaqisha contract (Transaction). The purpose of this paper is to determine the extent of Mutanaqishah Musyarakah law and its implementation in Islamic bank institutions. The result of this study shows that this type of contract (musyarakah mutanaqishah) is legal and can be implemented in Islamic bank institutions in financing products for the procurement of goods (houses)

Musyarakah Mutanaqisah: Strengthening Islamic Financing in Indonesia and Addressing Murabahah Vulnerabilities

“…90 of 2013 on Transfer of Inter-Fellow murabahah Financing Sharia Bank states that the transfer of murabahah financing at the customer's initiative may be carried out by using a ujrah bil rahad (transfer of debt from the party owed to the insurer accompanied by compensation or ujrah), using musyarakah mutanaqisah or IMBT, instead of murabahah because using murabahah including bai 'al-inah in Indonesia is prohibited. 48 Finally, musyarakah mutanaqisah financing can be used to conduct securitization as stipulated in MUI DSN Fatwa No. 120 of 2018 on Securitization in the Form of Asset Backed Securities Based on Sharia Jo Principles of MUI DSN Fatwa No.…”