Implementation of Aqad Murabahah in the Umrah Financing Products at Adira Finance Syariah

Authors

  • M Fatchurrohman Universitas Wahid Hasyim, Indonesia (Corresponding Author)
  • Muhamad Takhim Universitas Wahid Hasyim, Semarang, Indonesia
  • Saiful Bahri Universitas Wahid Hasyim, Semarang, Indonesia

DOI:

https://doi.org/10.21111/ijtihad.v18i1.11196

Keywords:

Murabahah, Umrah Financing, Adira Finance Syariah

Abstract

**English**The development of Islamic financing has experienced rapid growth both in terms of asset growth and institutional or network growth. However, this rapid growth in Islamic financing has not been adequate when compared to the community's need for Islamic financing services. Financial Services Authority Regulation Number 31/POJK.05/2014 concerning the implementation of Islamic financing business explains that Islamic financing institutions are required to carry out transaction products without contradicting things that are prohibited by sharia. This research is a study that uses an associative qualitative approach which is carried out to analyze a discussion by constructing relationships between social situations or domains with one another based on reciprocal or interactive relationships. In this study specifically more descriptive, which is a study intended to provide a description of the state and / or object of research as it is. The method of data collection is literature study, interview and observation, while the data analysis technique uses the Spradley model which begins with determining a key informant "key informant". Adira Finance Syariah is one of the Islamic financing in Indonesia which includes Sharia Business Units (UUS) which has 3 Islamic financing products, namely: Murabahah Financing, Refinancing and Service Financing. Islamic Umrah financing products in Islamic financing institutions in accordance with Financial Services Authority Regulation Number 31/POJK.05/2014 use ijarah and qardh contracts. However, in its application at Adira Finance Syariah, Umrah financing uses a murabahah contract. This is not in accordance with the provisions of the POJK. Thus this study aims to analyze the implementation of the murabaha contract in Umrah financing, analyze the Regulation on the Implementation of Sharia Financing Business on Umrah Financing Practices at Adira Finance Syariah as the relevance of the Regulation on the Implementation of Sharia Financing Business according to the standards of the Financial Services Authority.       **Indonesia**Perkembangan pembiayaan syariah telah mengalami pertumbuhan yang pesat baik dari sisi pertumbuhan aset maupun pertumbuhan kelembagaan atau jaringan. Namun pertumbuhan yang pesat di pembiayaan syariah ini belum memadai bila dibandingkan dengan kebutuhan masyarakat akan pelayanan pembiayaan syariah. Peraturan Otoritas Jasa Keuangan Nomor 31/POJK.05/2014 tentang penyelenggaraan usaha pembiayaan syariah menjelaskan bahwa Lembaga pembiayaan syariah dituntut untuk melaksanakan produk transaksi tanpa bertentangan dengan hal-hal yang dilarang oleh syariah. Penelitian ini merupakan penelitian yang menggunakan pendekatan kualitatif asosiatif  yang dilakukan untuk dengan cara menganalisis suatu pembahasan dengan mengkonstruksikan hubungan antara situasi sosial atau domain satu dengan yang lainnya berdasarkan hubungan reciprocal atau interaktif. Dalam penelitian ini secara spesifik lebih bersifat deskriptif, yaitu suatu penelitian yang dimaksudkan untuk memberikan gambaran tentang keadaan dan/atau objek penelitian sebagaimana adanya. Metode pengumpulan data studi kepustakaan, wawancara (interview) dan observasi, sedangkan teknik analisis data dengan menggunakan model spradley yang dimulai dengan menetapkan seseorang informan kunci “key informant”. Adira Finance Syariah merupakan salah satu pembiayaan syariah di Indonesia yang termasuk Unit Usaha Syariah (UUS) yang mempunyai 3 produk pembiayaan syariah yaitu: Pembiayaan Murabahah, Pembiayaan Refinancing dan Pembiayaan Jasa. Produk pembiayaan umroh syariah di lambaga pembiayaan syariah sesuai dengan Peraturan Otoritas Jasa Keuangan Nomor 31/POJK.05/2014 menggunakan akad ijarah dan qardh. Namun pada penerapannya di Adira Finance Syariah pembiayaan umroh menggunakan akad murabahah. Hal tersebut kurang sesuai dengan ketentuan POJK tersebut. Dengan demikian penelitian ini bertujuan untuk menganalisis implementasi akad murabahah pada pembiayaan umroh, menganalisis Peraturan Penyelenggaraan Usaha Pembiayaan Syariah Pada Praktek Pembiayaan Umroh di Adira Finance Syariah sebagai relevansi Pengaturan Penyelenggaraan Usaha Pembiayaan Syariah sesuai standat Otoritas Jasa Keuangan.

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Published

2024-06-30

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Vol. 18 No. 1 (2024): Ijtihad: Jurnal Hukum dan Ekonomi Islam

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