Kajian tentang penerapan prinsip syariah oleh bank syariah di Daerah Istimewa Yogyakarta

FATAKH, Abdul, Prof. Dr. Nindyo Pramono, S.H., M.S

2008 | Tesis | S2 Magister Hukum

Tujuan dari penelitian ini, adalah untuk mengetahui tentang konsistensi penerapan prinsip syariah oleh Bank Syariah di Daerah Istimewa Yogyakarta, dan perimbangan tanggungjawab antara kreditur dan debitur dalam hal nasabah pembiayaan mudharabah kredit atau pembiayaan bermasalah. Penelitian ini merupakan penelitian normatif yuridis dan sosiologis, yaitu penelitian kepustakaan yang didukung penelitian lapangan. Data yang dipergunakan adalah data primer dan data sekunder. Teknik pengambilan sampel adalah dengan cara random sampling (acak), melalui wawancara terhadap nara sumber dan analisa data diskriptif kualitatif. Hasil penelitian menunjukan bahwa: Konsistensi penerapan Prinsip Syariah oleh Bank Syariah di DI. Yogyakarta menunjukan belum konsisten murni seutuhnya, yaitu: Penerapan produk-produknya menggunakan akad standar Bank Indonesia, tidak menggunakan prinsip syariah klasik. Tetapi mengedepankan prinsip kehati-hatian, Penerapan produk-produk perbankan syariah tidak merata dan tidak ada nilai sosial kepada masyarakat fakir miskin, eksistensi regulasi hukumnya masih lemah, belum mempunyai regulasi khusus perbankan syariah, masih menggunakan UU RI. No. 10 Tahun 1998, perubahan dari UU RI. No.07 Tahun 1992 tentang perbankan umum dan operasional pengaturannya dikendalikan oleh Peraturan Bank Indonesia (PBI), penyelesain sengketa perdata perbankan masih berdasarkan kepastian hukum KUHPerdata, Biaya administarasinya masih sama dengan bank pada umumnya dan bank konvensional, dan Bagi hasil yang digunakan revenue sharing, bukan profit and loss sharing. dan Tanggungjawab debitur bussines risk yang mengalami pembiayaan mudharabah bermasalah, berkewajiban mengupayakan penyelamatan sampai bisa mengembalikan modal dan keuntungan bagi hasil dan tanggungjawab kreditur berkewajiban ikut menopang penyelamatan. Ketika tidak bisa menyelamatkan kembali, maka debitur dianggap character risk ini berdasarkan kesepakatan dalam perjanjian keduanya, dan Tanggungjawab debitur yang disebabkan character risk berkewajiban mengembalikan modal pokok milik kreditur beserta keuntungan bagi hasil, atas kerugian-kerugian yang terjadi karena kelalaiannya (wilful negligence) dan segala sesuatu yang bertentangan dengan kesepakatan. Ketika debitur tidak bisa membayar hutangnya, maka kreditur berhak menjual jaminan, yang berfungsi sebagai kepastian pelunasan hutang debitur atas pembiayaan mudharabah.

This research aimed to know the consistency of syariah principle implementation by Syariah Bank at Daerah Istimewah Yogyakarta, and the balance of responsibility between creditor and debtor in the case of credit mudharabah financing of customer or problematical financing. This juridical normative and sociological research was based on the bibliography study that supported by field research. The primary and secondary data were used in this study. The method of data collection was random sampling, which conducted by interviewing some respondents then used the qualitative descriptive method to analyses the data. The results of this research pointed that: firstly, it was not really consistent in The Consistency of Syariah Principle Implementation by Syariah Bank at DI. Yogyakarta because the products implementation did not use the classical syariah principle but the standard agreement of Indonesia Bank although it has placed carefulness principle forward; secondly, it was not adequately distributed in implementing of syariah banking products and without the social responsibility to the poor people; thirdly, it had not a special regulation on the syariah banking, therefore the existence of the regulation was not strong enough, because it still used the UU RI. No. 10, 1998, the revision of UU RI, No. 07, 1992 about common banking and the operational regulation was controlled by Indonesia Bank Regulation (IBR), the resolution of civil conflict of banking still based on the certainty of Civil Code; fourthly, the administration financing same as the commonly and conventional bank, and the share of revenue based on the revenue sharing, not profit and loss sharing; fifthly, the responsibility of debtor’ business risk who experienced the problematical mudharabah financing, obliged to overcome the problem until she/he could payback the credit and the profit of revenue share and the creditor responsible to support the effort. When it could not to resave, then the debtor was assumed character risk based on the agreement of two parts, and the responsibility of debtor who character risk should to payback the main capital to creditor as the owner with the share revenue profit, based on the losses which happened because of the willful negligence and everything that opposite to the agreement. When the debtor could not payback the debt, the creditor has a right to sell the guarantee, that functions as the certainty of debtor to repay his/her debt over the mudharabah financing.

Kata Kunci : Penerapan prinsip syariah,Bank Syariah di Daerah Istimewa Yogyakarta,Tanggungjawab kreditur dan debitur,Pembiayaan mudaharabah, Syariah Principle Implementation, Syariah Bank of Daerah Istimewah Yogyakarta, Creditor and debtor Responsibility, financing of