TELAAH KRITIS COMMODITY MURABAHAH PRODUCT SEBAGAI INSTRUMEN MANAJEMEN LIKUIDITAS LEMBAGA KEUANGAN SYARIAH

Sakifah Sakifah

doi:10.30863/alkharaj.v4i2.7441

TELAAH KRITIS COMMODITY MURABAHAH PRODUCT SEBAGAI INSTRUMEN MANAJEMEN LIKUIDITAS LEMBAGA KEUANGAN SYARIAH

Sakifah Sakifah* - Universitas SIliwangi, Indonesia

Penelitian ini bertujuan menganalisis mekanisme transaksi commodity murabahah dalam hal kesesuaiannya dengan prinsip syari’ah dan praktiknya untuk memenuhi kebutuhan likuiditas lembaga keuangan syariah. Untuk itu digunakan fatwa DSN mengenai murabahah, fatwa DSN mengenai perdagangan komoditas, fatwa SAC Malaysia dan hasil keputusan Islamic Fiqh Academy 2009 sebagai alat analisis. Metodologi penelitian deskriptif verifikatif digunakan untuk memberikan gambaran secara umum tentang Commodity Murabahah Product kemudian memberikan penilaian dengan argumen-argumen untuk menyimpulkan status hukumnya menurut prinsip-prinsip syariah. Dengan demikian diharapkan penelitian ini dapat mengevaluasi syari’ah compliant transaksi Commodity Murabahah Product sebagai instrumen manajemen likuiditas. Transaksi tawarruq yang banyak diaplikasikan lembaga keuangan islam saat ini termasuk dalam jenis tawarruq munazzam dan tawarruq ‘aksi yang haram menurut OIC Fiqh Academy. Teknik deskriptif verifikatif yang digunakan dalam penelitian ini diharapkan mampu mengurai secara lebih detail mengenai transaksi commodity murabahah dan berbagai hal terkait

Keywords

Commodity murabahah, tawarruq, bai’ al inah

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