IMPLEMENTASI AKAD AL MURABAHAH PADA PRODUK KREDIT USAHA RAKYAT (KUR) DI BANK SYARIAH INDONESIA (BSI) KANTOR CABANG PEMBANTU (KCP) BANJARNEGARA PERSPEKTIF MUHAMMAD SYAFI’I ANTONIO

Abstract

The Islamic religion has regulated all aspects of human life with clear legal bases, namely the Qur'an, Al Hadith and Ijma' ulama and Qiyas. Including Muamalah activities carried out by mankind in meeting their needs or known as economic activities. This includes sharia banking which in its operational activities is based on the rules of Islamic sharia which must be implemented. To review the suitability of sharia economic law for operational activities in the field, theoretical research is needed to reveal the facts of this suitability, in this case the author will review a People's Business Credit (KUR) financing product at Bank Syari'ah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP), with its suitability to Muhammad Syafi'i Antonio's theory and its suitability to the Fatwa of the National Sharia Council of the Indonesian Ulema Council (DSN -MUI). This research aims to answer the questions that form the problem formulation: "What is the financing mechanism for People's Business Credit (KUR) with contract number: 451-0033/127/04/23 at Bank Syari'ah Indonesia (BSI) Sub-Branch Office ( KCP) Banjarnegara and How to review Sharia Economic law on Al Murabahah Financing according to the theory of Muhammad Syafi'i Antonio and Fatwa DSN NO: 04 DSN-MUI/IV/2000 on People's Business Credit (KUR) Products Contract Number: 451-0033/ 04/127/23 At Bank Syari'ah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP). This research uses qualitative research, data collected by means of interviews, observation, documentation and then analyzed using descriptive analysis methods. The results of this research are that the People's Business Credit (KUR) mechanism at Bank Syari'ah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP) is carried out in several stages including equipment requirements, BI Checking verification, marketing surveys using the 5 C principles ( character, capacity, capital, collateral, and conditions), then carry out the contract and agreement, in this case the al murabahah bil wakalah agreement and then disbursement. In the implementation of People's Business Credit (KUR) at Bank Syari'ah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP), in terms of Muhammad Syafi'i Antonio's theory, it is generally appropriate, where in the contract the customer is positioned as the buyer with the Bank as the seller, with the contract and agreement on the purchase price and margin or profit which is known and agreed upon by both parties at the beginning of the contract, even though in the al murabahah contract the merchandise does not yet exist, but by using the al wakalah contract or the Bank hands it over to the buyer, in this case the customer then after the purchase is followed by an almurabahah contract, then the payment or repayment system is agreed upon from the buyer to the seller, in this case the Indonesian Syari'ah Bank (BSI) Banjarnegara Sub-Branch Office (KCP).