Penerapan Fatwa DSN No. 30/DSN-MUI/VI/2002 Pada Pembiayaan Take Over Pada PT. Bank Syariah Mandiri KCP Padang Bulan

Abstract

There is competrtion between Islamic banks in attracting customer interest and competing in providing relief in payments or installments, and because of differences in interest in conventional banks, so customers choose to apply for takeover to Islamic banks, in order to obtain waivers and principal installments permanent. Therefore the authors are interested in conducting research with the title: Application of DSN Fatwa No.310/DSN-MUI/IV/2002 on Take Over Financing at PT. Bank Syariah Mandiri KCP Padang Bulan. This study aims to determine the implementation of the National Sharia Council fatwa No.31/DSN-MUI/VI/2002 concerning the financing of take over at PT. Bank Syariah Mandiri KCP Padang Bulan hasbeen in accordance with sharia or not. This type of research is field research (research in the field), using the method of collecting data in the form of interviews, observations, which have to do with the problems studied, both as primary and secondary sources. While the method used for data analysis is a qualitative descriptive method. Viewed in terms of margin taking, each Islamic bank is indeed different in determining margins and provisional ratio expenses, the margin taken by PT. Bank Syariah Mandiri KCP Padang Bulan based on murabahah agreement, where murabahah is sale and purchase with the existence of an additional original price plus a mutually agreed profit, adjusting to the nominal amount of the selling price of the asset. Installment payments can be lower if the purchase and payment if in a faster period and vice versa if the grace period is longer then the price can be higher. The takeover financing contract process at PT. Bank Syariah Mandiri KCP Padang Bulan, uses the two contracts contained in the first alternative fatwa of the National Sharia Council No.31/DSN-MUI/VI/2002, namely the qardh contract and murabahah contract, which is carried out by giving qardh to the customer, to pay off the remaining principal debt in a conventional bank, after the asset becomes the property of the customer then the customer sells it to the Islamic bank to pay off the qardh. And after the asset becomes the property of an Islamic bank, then the Islamic bank sells the asset murabahah, so a takeover transaction occurs.