ANALISIS PENERAPAN AKAD MUSYARAKAH SEBAGAI PEMBIAYAAN MODAL KERJA DI BMT BATIK MATARAM YOGYAKARTA
Abstract
The rapid development of sharia micro finance institutions shows the high interest of entrepreneurs especially from micro, small and medium enterprise sector to apply for working capital financing. BMT Batik Mataram Yogyakarta is one of syariah financial institutions that is committed to provide the capital requirement. One of the financing mechanisms done is with musyarakah contract. Musyarkah is a cooperation agreement between two or more parties for a particular business, where each party contributes funds provided that the profit is divided by agreement, while the risk based on the contribution portion of the fund. The implementation of Musyarakah's own contract is based on Fatwa DSN No.08 / DSN-MUI / IV / 2000. Therefore this study aims to determine whether the financing musyarkah for working capital in BMT Batik Mataram already appropriate with Fatwa DSN No.08 / DSN-MUI / IV / 2000.
The results of this research indicate that the application of musyarakah financing for working capital financing in BMT Batik Mataram Yogyakarta is not fully in accordance with the fatwa DSN No.08 / DSN-MUI / IV / 200 about musyarakah financing. This is because there are some financing provisions that are not appropriate, for example in terms of work practices and profit sharing. The rest of the fine terms of financing in the form of ijab and qabul, contractors and capital issues are in accordance with the fatwa.