Analisis Kepatuhan terhadap Fatwa Dewan Syariah Nasional Tentang Wakalah, Hawalah, dan Kafalah Dalam Kegiatan Jasa Perusahaan Pembiayaan Syariah
Keywords:
Wakalah, Hawalah, Kafalah, Finance, SyariahAbstract
The objective of this research is to analyze compliance of the Fatwa Dewan Syariah nasional (Syariah National Board) concerning Wakalah, Hawalah, and Kafalah so that whether it can be applied in the activities of islamic finance company. This is a juridical normative research and focused on analyzing secondary data, specifically in 2 (two) types of Legal material, Primary and Secondary Legal Materials. Furthermore, all data will be analyzed and presented descriptevely. This research shows that, regarding Wakalah, the Fatwa about Wakalah and Wakalah bil Ujrah are in conformity with activities by Islamic Finance Company Service. Wakalah was used as Complementary Agreement in Murabahah Financing with Islamic Finance Company as Principal. In the other side, Fatwa concering Wakalah bil Ujrah used when Islamic Finance Company take a position as Guarantee. Even though Financial Service Authority’s Regulation specify that service activities may use Hawalah and Kafalah Agreement, but based on this research’s analysis about Fatwa and Fikih, only Hawalah bil Ujrah and Kafalah bil Ujrah that may be used by Islamic Finance Company
References
Al – Bugha, Musthafa Dib, 2003, Buku Pintar Transaksi Syariah, Hikmah, Bandung,
Nurhayati, Sri, 2011, Wasilah Akuntansi Syariah di Indonesia, Salemba Empat, Jakarta,
Sabiq, Sayyid, 1987, Fikih Sunnah, Al Ma’arif, Bandung,
Peraturan dan lain-lain,
Peraturan Otoritas Jasa Keuangan Nomor 31/POJK.05/2014 tentang Penyelenggaraan Usaha Pembiayaan Syariah;
Fatwa Dewan Syariah Nasional Nomor 74/DSN-MUI/I/2009 tentang Penjaminan Syariah;
Fatwa Dewan Syariah Nasional Nomor: 12/DSN-MUI/IV/2000 tentang Hawalah;
Fatwa Dewan Syariah Nasional Nomor 11/DSN-MUI/VI/2000 tentang Kafalah;
Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia Nomor 95/DSN-MUI/VII/2014 tentang SuratBerharga Syariah Nasional Wakalah;
Fatwa Dewan Syariah Nasional Nomor 82/DSN-MUI/VIII/2011 tentang Perdagangan Komoditi berdasarkan Prinsip Syariah di Bursa Komoditi;
Fatwa Dewan Syariah Nasional Nomor 52/DSN-MUI/III/2006 tentang Wakalah bil ujrah pada Asuransi Syariah dan Reasuransi Syariat.
