Email this article Akad Musyarakah Mutanaqisa: Inovasi Baru Produk Pembiayaan Bank Syariah
Abstract
competitive product in Islamic Banking has not showed significant growth
like another products. One of derivative contract of musyarakah which is
potentially practiced as an innovation product in Islamic banking is
musyarakah mutanaqisa contract. This study decribes about musyarakah
mutanaqisa contract, the difference between musyarakah mutanaqisa and
conventional lease, the treatment of accounting, and the practice of
musyarakah mutanaqisa in Indonesia. In Indonesia, four of thirteen Islamic
Banks in Indonesia offer a financing product with musyarakah mutanaqisa
contract. They are Bank Muamalat, Maybank Syariah, Panin Bank Syariah,
and Bank Mega Syariah.
Full Text:
PDFReferences
Aris, Nooraslinda Abdul, dkk. (2012), “Islamic House Financing: Comparison between Bai Bithamin Ajil (BBA) and Musyarakah Mutanaqisah (MM)”, African Journal Of Business Management, Vol. 6 ,No. 1, pp. 269
Divisi Pengembangan Produk dan Edukasi Departemen Perbankan Syariah. (2016), Standar Produk Perbankan Syariah Musyarakah Mutanaqishah, Otoritas Jasa Keuangan, Jakarta
Fatwa DSN-MUI Nomor: 73/DSN-MUI/ XI/2008
Mengapa Bank Syariah harus Menerapkan Musyarakah Mutanaqisa? http://www.iqtishadconsulting.com/content/read/blog/mengapa-bank- syariah-harus menerapkan musyarakah-mutanaqishah,diakses tanggal 7 Januari 2017
Mihajat, M. Iman Sastra, (2016), “The comparison between Musharakah Mutanaqisah and Conventional Leasing Structures, Which One is Better?”, Journal of Islamic Banking and Finance. Vol. 33 No. 1, pp. 65
Naim, Asmadi Mohamed. (2015), “The Practices of Musharakah Mutanaqisah in Iskamic Financial Institutions”, International Journal of Education and Social Science, Vol. 2, No. 3, pp. 109 110
Pernyataan Standar Akuntansi Keuangan No.106 tentang Musyarakah (2007), Ikatan Akuntan Indonesia, Jakarta
Rohmi, Putri Kamilatur. (2015), “Implementasi Akad Musyarakah Mutanaqisah pada Pembiayaan Kepemilikan Rumah di Bank Muamalat Lumajang”, Iqtishoduna, Vol. 5 No.1, pp. 20 dan 25
S. Khadifya, Aishanafi dan Noven Suprayogi.(2013), “Perlakuan Akuntansi Akad Musyarakah Mutanaqisah (Studi Kasus: KPR iB pada Bank Muamalat Cabang Darmo Surabaya)”, Universitas Airlangga
Taqi Usmani (2002), An Introduction to Islamic Finance, Kluwer Law International
DOI: http://dx.doi.org/10.21927/jesi.2017.7(1).14-21
|
|
