Akad Syariah pada Produk Pembiayaan BMT Mitra Arta Pekanbaru: Tinjauan Fatwa DSN-MUI
DOI:
https://doi.org/10.010124/5ke6s565Keywords:
BMT, Financing, Sharia Contracts, DSN-MUI FatwasAbstract
Amidst these developments, Baitul Maal wat Tamwil (BMT) plays a strategic role as a micro-institution that performs business (tamwil) and social (maal) functions to empower the community's economy. The conformity of the application of contracts with Sharia principles regulated by the fatwa of the National Sharia Council Indonesian Ulema Council (DSN-MUI) is very important for the validity of transactions conducted at BMT. The conformity of transactions with Sharia principles established by the fatwa of the National Sharia Council Indonesian Ulema Council (DSN-MUI) is very important for the validity transactions at BMT. The purpose of this research is to examine how murabahah, musyarakah, ijarah, and ijarah multijasa contracts are applied to financing products at BMT Mitra Arta Pekanbaru and to review their compliance based on the perspective of DSN-MUI fatwas. The main focus of the research is to ensure that the contract practices in the field meet the stipulated requirements to avoid elements of riba, gharar, and maisir. This research uses a qualitative approach with a descriptive research type thru field studies. Data were collected thru thorough interviews with relevant individuals, in addition to documentation, which consists of product brochures and other supporting documents. A comparative descriptive analysis method was used to compare practices at BMT Mitra Arta Pekanbaru with DSN-MUI fatwas number 04 (Murabahah), 08 (Musyarakah), 09 (Ijarah), and 44 (Ijarah Multijasa). The research results show that BMT Mitra Arta Pekanbaru has implemented murabahah, musyarakah, ijarah, and ijarah multijasa contracts in accordance with the provisions regulated in the DSN-MUI Fatwa
Downloads
References
Amalia, F. A. (2022). Hukum Akad Syariah. ISLAMITSCH FAMILIERECHT JOURNAL, 3(01), 68–81. https://doi.org/10.32923/ifj.v3i01.2454
Arifin, R., & Sultoni, H. (2024). Analisis Pembiayaan Akad Ijarah Multijasa Perspektif Ekonomi Islam.
Cahyono, A., & Putry, N. (2023). ANALISIS PERAN KOPERASI SYARIAH (BMT) DALAM UPAYA PENGHAPUSAN PRAKTIK RENTERNIR PADA PELAKU UMKM DI PROVINSI BENGKULU. Adzkiya : Jurnal Hukum dan Ekonomi Syariah, 11(2), 30–42. https://doi.org/10.32332/adzkiya.v11i2.7717
Darmawati H. (2018). Akad Dalam Transaksi Ekonomi Syari’ah. Sulesana, 12 No. 2.
Dewan Syariah Nasional Majelis Ulama Indonesia. (2000a). Fatwa No. 04/DSN-MUI/IV/2000 tentang Murabahah. DSN-MUI.
Dewan Syariah Nasional Majelis Ulama Indonesia. (2000b). Fatwa No. 08/DSN-MUI/IV/2000 tentang Pembiayaan Musyarakah. DSN-MUI.
Dewan Syariah Nasional Majelis Ulama Indonesia. (2000c). Fatwa No. 09/DSN-MUI/IV/2000 tentang Pembiayaan Ijarah. DSN-MUI.
Dewan Syariah Nasional Majelis Ulama Indonesia. (2004). Fatwa No. 44/DSN-MUI/VIII/2004 tentang Pembiayaan Multijasa. DSN-MUI.
Fasiri, M. J. A. (2022). Penerapan Al Ijarah Dalam Bermuamalah.
Hannanong, I. (2017). MURABAHAH (Prinsip dan Mekanismenya Dalam Perbankan Islam). DIKTUM: Jurnal Syariah dan Hukum, 15(1), 83–93. https://doi.org/10.35905/diktum.v15i1.427
Hidayah, N., Pudail, M., & Fitriyani, Y. (2025). AKAD IJARAH DAN MURABAHAH DI BMT ATINA BANYUBIRU: IMPLEMENTASI DAN KESESUAIAN TERHADAP FATWA DSN-MUI | Jurnal Dinamika Ekonomi Syariah. https://ejurnal.iaipd-nganjuk.ac.id/index.php/es/article/view/1337
Josua Adrio Sihombing, Jumay Eferta Tarigan, Natasia Theofani Margaret, Pitri Aulia Usman Lubis, Rana Nabillah, Riris Hotma Roito Manalu, & Jacob Kuntuy. (2024). Perkembangan Baitul Maal Wat Tamwil (BMT) Pada Periode 2014-2019 di Indonesia. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak, 1(4), 153–159. https://doi.org/10.61132/jieap.v1i4.652
Laporan Perkembangan Keuangan Syariah Indonesia (LPKSI). (2026). Diambil 12 Mei 2026, dari https://ojk.go.id/id/kanal/syariah/data-dan-statistik/laporan-perkembangan-keuangan-syariah-indonesia/default.aspx
Masse, R. A., & Sapa, N. B. (2024). Perkembangan Lembaga Keuangan Syariah dan Dampaknya Pertumbuhan Ekonomi di Indonesia.
Nazwa, P. N., & Hasbi, M. Z. N. (2021). AKAD MUSYARAKAH DAN PENERAPAN DALAM MANAJEMEM PERBANKAN SYARIAH. (2).
Nurjanah, N., & Purnama, N. S. (2023). Perkembangan Lembaga Keuangan Syariah dan Kondisi Makro Ekonomi di Indonesia.
Santoso, T. B. (2022). Implementasi Akad Murabahah pada Produk Pembiayaan Kendaraan Bermotor BMT Bina Insan Sejahtera Mandiri Syariah Tangerang dalam Perspektif Fatwa DSN-MUI No:04/DSN-MUI/IV/2000 tentang Murabahah. Journal of Islamic Economics Studies and Practices, 1(2), 251–263. https://doi.org/10.54180/jiesp.2022.1.2.251-263
Sufiana Fahmi, Mukhtar Lutfi, & Amiruddin K. (2025). Prinsip Syariah dalam Pengelolaan Akad untuk Transaksi Ekonomi Islam. SANTRI : Jurnal Ekonomi dan Keuangan Islam, 3(1), 62–73. https://doi.org/10.61132/santri.v3i1.1233
Wulandari, Y. P., & Albanjari, F. R. (2022). Penerapan Akad Pembiayaan Murabahah Di BMT Sahara Kauman Tulungagung. Musyarakah: Journal of Sharia Economic (MJSE), 2(1), 62–70. https://doi.org/10.24269/mjse.v2i1.6815
Zahrah, S., & Dyarini. (2023). PENGARUH PEMBIAYAAN MURABAHAH, IJARAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH. Jurnal Akuntansi Dan Manajemen, 34(3), 190–205. https://doi.org/10.53916/jam.v34i3.116
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Yoga Riski Andria, Samsia Afriani Nst, Cinto Hasanah Fitri, Muhammad Fahrizal, Raihan Maulidil Ahmad, Azwar (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
