伊斯兰乡村银行Murabaha融资的伊斯兰教法合规:近期实践回顾

M. K. Hamsin, A. Halim, Rizaldy Anggriawan, A. Fanani
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引用次数: 0

摘要

在伊斯兰教农村银行的实践中,最重要的问题之一是伊斯兰教的遵从性。这对于保证政策、规定、流程和程序以及伊斯兰教农村银行(BPRS)的业务活动符合规定和伊斯兰教原则是必要的。本文的目的是广泛评估伊斯兰教农村银行是否完全实施并符合伊斯兰教规范和价值观,特别是在Murabaha融资实践方面。它详细阐述了从最初应用Murabaha到其完全执行的合规评估。报告还探讨了符合DSN-MUI Fatwa的BPRS债务解决计划,并讨论了OJK在2019冠状病毒病危机期间的重组进程政策。本文采用规范-实证研究方法,采用法定和概念研究方法。数据的análysis是定性描述的,其中数据是从图书馆和实证研究中获得的。研究结果表明,除少数例外情况外,DSN-MUI Fatwa和OJK政策在BPRS的Murabaha合同执行中得到了实施。即使在流行病危机期间,当许多客户无法偿还债务时,银行也被迫推迟偿还债务,同时仍遵守伊斯兰教法原则。然而,某些特征,特别是在wakalah合同之前的Murabaha合同的应用,被认为与DSN-MUI关于Murabaha的法特瓦相矛盾。
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Sharia Compliance on Murabaha Financing in Sharia Rural Banks: A Review of Recent Practices
One of the most significant concerns in the practice of Sharia Rural Banks is Islamic compliance. This is necessary to guarantee that the policies, provisions, processes, and procedures, as well as the Sharia Rural Bank’s (BPRS) business activities, are in accordance with the provisions and Sharia Principles. The aim in this paper is to extensively evaluate whether Sharia rural banks have completely implemented and conformed with Sharia norms and values, particularly when it comes to Murabaha financing practices. It elaborates on the compliance assessment from the initial application of Murabaha to its complete execution. It also explores the BPRS debt settlement plan, which is in accordance with the DSN-MUI Fatwa, and discusses the OJK Policy on the restructuring process during the Covid-19 crisis. The paper used a normative-empirical research method with employing statutory and conceptual approaches. The análysis of data is described in qualitative-descriptive where the data was obtained from library and empirical research. The findings show that, with a few outliers, the DSN-MUI Fatwa and OJK Policy are implemented in the execution of Murabaha contracts at BPRS. Even during a pandemic crisis, when many customers were unable to settle their debts, the bank was compelled to postpone the debt while still adhering to Sharia principles. However, certain features, particularly the application of the Murabaha contract that is preceded by a wakalah contract, are thought to be in contradiction of the DSN-MUI fatwa on Murabaha.
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