NILAI KEADILAN DALAM PENENTUAN NISBAH BAGI HASIL AKAD MUDHARABAH (Studi Kasus Pada Putusan Pengadilan Tinggi Agama Yogyakarta No.63/Pdt.G/2011/PTA.Yk)

Retno Wulandari, Yulkarnain Harahab, SH., M.Si.

2014 | Tesis | S2 Magister Kenotariatan

Penelitian ini bertujuan untuk mengetahui penetapan bagi hasil dalam akad mudharabah yang perkaranya diputus Pengadilan Tinggi Agama Yogyakarta No.63/Pdt.g/2011/PTA.Yk ditinjau dari asas keadilan dan tinjauan asas keadilan terhadap Putusan Pengadilan Tinggi Agama Yogyakarta No.63/Pdt.G/2011/PTA.Yk yang telah mengabulkan gugatan penggugat. Metode penelitian yang digunakan bersifat normatif dan empiris. Normatif karena data atau bahan diperoleh dari penelitian kepustakaan yang merupakan data sekundernya. Empiris karena data diperoleh dari hasil penelitian lapangan yang merupakan data primer melalui wawancara. Hasil penelitian menunjukkan bahwa penetapan bagi hasil dalam akad mudharabah yang perkaranya diputus Pengadilan Tinggi Agama Yogyakarta No.63/Pdt.G/2011/PTA.Yk belum memenuhi asas keadilan. Agar tidak terjadi segketa dalam membuat suatu perjanjian hendaklah dituangkan dalam bentuk perjanjian tertulis. Asas keadilan dalam sistem bagi hasil haruslah mencakup adanya negosiasi yang seimbang antara mudharib dan shahibul maal. Nisbah bagi hasil ditentukan dalam prosentasi sesuai kesepakatan para pihak, bukan dengan nilai nominal tertentu, dan pembagian nisbah bagi hasil bukan hanya untung saja tapi juga kerugian. Transparansi dana para pihak harus jelas. Putusan Pengadilan Tinggi Agama Yogyakarta No.63/Pdt.G/2011/PTA.Yk belum sepenuhnya mengaplikasikan asas keadilan. Majelis Hakim dalam memberikan putusan belum berdasarkan tiga unsur penegakan hukum, yaitu keadilan, kepastian serta kemanfaatan.

This research was intended to identify, first determination of return sharing ratio in mudharabah contract based on Decision of Higher Religious Court of Yogyakarta no. 63/pdt.G.2011/PTA.Yk from justice principle and second, to study justice principle in the decision that has accept plaintiff claim. The research used normative and empirical method. It was normative because data or material was obtained from library study that is secondary data. It was empirical because data was obtained from field research that is primary data throughinterview. The result indicated that, first, determination of return sharing in mudharabah contract that its case was decided by Higher Religious Court of Yogyakarta no. 63/pdt.G.2011/PTA.Yk has not met justice principle. Justice principle in return sharing system should include balance negotiation between mudharib and shabibul maal. Return sharing is determined in percentage according to agreement of parties, not by certain nominal and return ratio is not only for profit but also for loss. Second, decision of Higher Religious Court of Yogyakarta no. 63/pdt.G.2011/PTA.Yk has not fully applied justice principle, because for the payment of compensation Religious High Court decided that the amount of compensation is calculated the same as the major revenue sharing and the Defendant must pay in full for 6 (six) month term of the agreement, whereas the profit sharing ratio paid Defendant 4 (four) the first month, so that Defendants are only liable to pay the remainder of the profit sharing ratio and compensation 2 (two) months only

Kata Kunci : Asas keadilan, Mudharabah, Nisbah bagi hasil