PELAKSANAAN PEMBIAYAAN MURABAHAH PADA USAHA MIKRO OLEH BANK RAKYAT INDONESIA (BRI) SYARIAH PADANG

Yetti Afrini, Prof. Dr. Abdul Ghofur Anshori, SH, MH

2013 | Tesis | S2 Magister Kenotariatan

Tujuan dilakukan penelitian ini secara umum adalah untuk mengetahui dan memahami faktor-faktor yang menjadi pertimbangan BR! Syariah Padang dalam pembiayaan murabahah kepada usaha mikro, mengkaji dan membahas pelaksanaan akad murabahah pada BR! Syariah Padang terhadap ketentuan syariah, dan berkenaan dengan permasalahan dalam pelaksanaan pembiayaan murabahah danxsolusi mengatasi hal tersebut. Penelitian ini dilakukan dengan cara pendekatan yuridis empiris, yaitu penelitian yang menerapkan suatu peraturan hukum positif di dalam praktek guna memperoleh data yang akurat dan dapat dibuktikan kebenarannya. Penelitian ini merupakan penelitian lapangan untuk memperoleh data primer yang diperkuat dengan penelitian kepustakaan untuk memperoleh data sekunder berupa bahan hukum primer, sekunder dan tersier. Seluruh data dianalisa secara kualitatif untuk kemudian dipaparkan secara deskriptif analisis. Hasil penelitian menunjukkan bahwa: (1) Pelaksanaan pembiayaan dengan prinsip murabahah kepada usaha mikro menggunakan prosedur umum pembiayaan, mulai dari pengajuan, analisis kelayakan, pembuatan akad (perjanjian), pengawasan, dan menerapkan prinsip kehati-hatian. (2) Dalam praktek pelaksanaanya antara akad wakalah dan akad murabahah penandatangan akad dilakukan bersamaan, harusnya jika melihat peraturan fatwa Dewan Syariah Nasional, pelaksanaan tanda tangan akad wakalah harus di dahulukan sebelum akad murabahah. Jadi, apabila dilihat dari teori pemberian kuasa, baik yang diatur dalam Peraturan Bank lndonesia, Fatwa Majelis Ulama lndonesia dan Fatwa Dewan Syariah, maka apa yang dilakukan oleh Bank BR! Syariah Padang telah sesuai menurut aturan hukum yang berlaku, akan tetapi dalam hal pelaksanaannya terjadi penyimpangan. (3) Permasalahan yang sering terjadi adalah gagal bayar, dalam hal ini BR! Syariah Padang lebih mengedepankan pendekatan persuasif dalam menyelesaikan permasalahan yaitu secara musyawarah. Sejauh ini BR! Syariah Padang belum pernah menyelesaikan permasalahan pembiayaan murabahah terhadap usaha mikro melalui Pengadilan Negeri.

The purpose of the research was generally to identify and understanding the factors being under consideration of BRI Syariah Padang in Murabahah-budgeting micro-entrepreneurships, and then study and discuss the implementation of Murabahah appointment or at BRI Syariah Padang in accordance with the syariah provision in relation to the problems which were encountered in the implementation of Murabahah appointment! contract and the solution to solve the respective problems. The research was carried out by doing empirical juridical approach which applied some positive practical law to gain accurate data that could be proved to be truth. The research was a field research to get primary data which was all confirmed by library investigation for secondary data in the form of primary, secondary, and tertiary legal materials. All the data were then qualitatively analyzed, and then discussed in descriptive analysis. The result showed that: (1) the implementation of the budgeting under the Murabahah contract on the micro-entrepreneurship was exercised by the implementation of general budgeting procedures, beginning with the enrollment, a reliability analysis, the formation and signing of appointment, assessment! monitoring and by the application of prudential principles; (2)in practice, the signing of wakalah appointment and the murabahah appointment were done at the same time, whereas according to the regulation issued by the National Syariah Board, the signing of wakalah appointment should be done prior to the signing of Murabahah appointment. So, seen from the point of view of the theory of granting authority, both according to the regulation of Bank of Indonesia and the regulation issued by the Indonesian Ulema Panel,and the National Syariah Board, then it could be said that, what the Syariah Bank (BRI) – Padang was doing was in accordance to the applicable law, nevertheless, in its application some deviations happened; (3) the problems which often happened were that someone was unable to pay-back, in which case the Syariah Bank (BRI) Padang prioritized a persuasive approach in settling the problem, that was by a kind of musyawarah democracy. So far, the Syariah Bank (BRI) – Padang has never handled the Murabahah budgeting on the micro-entrepreneurship through the district court.

Kata Kunci : Murabahah, Syariah budgeting