U A S E -M O D U L
L E M B A G A K E U A N G A N S Y A R IA H
D o s e n : D rs . A rie f S y a h S a fria n to , S E .,M M
D is u s u n o le h :
M u lia M iry a m C h ris tin (2 0 3 4 0 2 1 1 4 1 )
P ro g ra m S a rja n a
P ro g ra m S tu d i M a n a je m e n
U n iv e rs ita s K ris n a d w ip a y a n a
J a k a rta T im u r
2022
K A TA PEN G A N TA R
P u ji d an sy u k u r say a p an jatk an k ep ad a T u h an Y an g M ah a E sa k aren a b erk at lim p ah an
rah m at d an k aru n ia -N y a seh in g g a say a d ap at d ib erik an k em u d ah an d alam m en y u su n E -
m o d u l in i tep at p ad a w ak tu n y a.
T id ak lu p a say a sam p aik an u cap an terim a k asih k ep ad a B ap ak D rs. A rief S y ah
S a fria n to , S E .,M M s e la k u d o s e n p e n g a m p u m a ta k u lia h L e m b a g a K e u a n g a n S y a ria h y a n g
telah m em b im b in g say a d alam p en y elesaian E -m o d u l in i.
S ay a sad ar b ah w a E -m o d u l y an g say a b u at jau h d ari k esem p u rn aan , o leh k aren a itu
say a m en g h arap k an k ritik d an saran p o stif y an g m em b an g u n , ag ar p en u lisan E -m o d u l y an g
ak an d atan g leb ih b aik lag i.
S ay a b erh arap E -m o d u l in i d ap at b erm an faat b ag i y an g m em b aca
Ja k a rta ,2 0 D e se m b e r 2 0 2 2
P en u lis
(M U L IA M IR Y A M C H R IS T IN )
i
D A F T A R IS I i
ii
K ATA PENG ANTA R 1
D A F T A R IS I 1
BAB I 1
P E N G E R T IA N D A N K O N S E P D A S A R E K O N O M I IS L A M 1
D E F IN IS I E K O N O M I IS L A M 2
M E T O D O L O G I E K O N O M I IS L A M 3
S U M B E R H U K U M E K O N O M I IS L A M 4
P E R B A N D IN G A N E K O N O M I IS L A M D A N E K O N O M I K O N V E N S IO N A L 5
D A FTA R PU STA K A BA B I 5
B A B II 5
R IB A 6
K O N S E P R IB A 7
K A R A K T E R IS T IK R IB A 8
JE N IS R IB A 9
D A F T A R P U S T A K A B A B II 9
B A B III 9
L E M B A G A K E U A N G A N S Y A R IA H 10
K O N SEP D A SA R U A N G 11
U A N G D A L A M IS L A M V S U A N G M O D E R N 13
K A R A K T E R IS T IK D A N JE N IS U A N G 13
M A N A JE M E N L E M B A G A S Y A R IA H V S K O N V E N S IO N A L 14
S IS T E M B U N G A V S B A G I H A S IL 15
D A F T A R P U S T A K A B A B III 15
B A B IV 15
P R O D U K L E M B A G A K E U A N G A N S Y A R IA H 21
P R O D U K P E N G H IM P U N A N D A N A (F U N D IN G ) 26
P R O D U K P E N Y A L U R A N D A N A (F IN A N C IN G ) 27
P R O D U K JA S A (S E R V IC E ) 28
D A F T A R P U S T A K A B A B IV 28
BAB V
BA N K SEN T RA L
ii
S E JA R A H B E R D IR IN Y A B A N K S E N T R A L 28
T U JU A N D A N T U G A S B A N K S E N T R A L 28
T U JU A N D A N T U G A S D E W A N G U B E R N U R 30
P E R K E M B A N G A N B A N K S E N T R A L IS L A M 30
K A IT A N B A N K S E N T R A L D E N G A N U A N G V IR T U A L 33
D A FTA R PU STA K A BA B V 34
BAB VI 35
B A N K SY A R IA H 35
K O N S E P D A S A R B A N K S Y A R IA H 35
S E JA R A H P E R K E M B A N G A N B A N K S Y A R IA H 36
P E R B E D A A N B A N K S Y A R IA H D A N K O N V E N S IO N A L 36
K E K U A T A N D A N K E L E M A H A N P E R B A N K A N S Y A R IA H D I IN D O N E S IA 37
D A FTA R PU STA K A BA B V I 38
B A B V II 39
B A N K P E R K R E D IT A N R A K Y A T S Y A R IA H 39
K O N S E P D A S A R D A N S E J A R A H B A N K P E R K R E D IT A N R A K Y A T S Y A R IA H 39
T U JU A N P E N D IR IA N B A N K P E R K R E D IT A N R A K Y A T S Y A R IA H 39
K A R A K T E R IS T IK B P R S 40
K E G IA T A N U S A H A B P R V S B P R S 40
PRO D U K BPRS V S PRO D U K BPR 42
K EN D A L A PEN G EM BA N G A N BPRS 43
STRA TEG I PEN G EM BA N G A N BPRS 43
D A F T A R P U S T A K A B A B V II 44
B A B V III 45
A S U R A N S I S Y A R IA H 45
K O N S E P D A S A R A S U R A N S I S Y A R IA H 45
A S U R A N S I S Y A R IA H V S A S U R A N S I K O N V E N S IO N A L 45
JE N IS JE N IS P R O D U K A S U R A N S I S Y A R IA H 47
K E N D A L A P E N G E M B A N G A N A S U R A N S I S Y A R IA H 48
D A F T A R P U S T A K A B A B V III 49
B A B IX 50
PEG A D A IA N SY A R IA H 50
D A S A R H U K U M P E G A D A IA N S Y A R IA H 50
T U JU A N D A N M A N F A A T P E G A D A IA N S Y A R IA H 51
A K A D D A N R U K U N P E G A D A IA N S Y A R IA H 52
JA S A D A N P R O D U K P E G A D A IA N S Y A R IA H 53
iii
M A N A JE M E N P E G A D A IA N S Y A R IA H 54
P E G A D A IA N K O N V E N S IO N A L V S S Y A R IA H 54
D A F T A R P U ST A K A B A B IX 55
BAB X 56
D A N A PEN SIU N SY A R IA H 56
A S A S , T U JU A N , D A N F U N G S I 56
JE N IS D A N A P E N S IU N S Y A R IA H 58
S IS T E M P E M B A Y A R A N P E N S IU N 58
M A N A JE M E N P E N G E L O L A A N D A N A P E N S IU N S Y A R IA H 60
K E N D A L A P E N G E L O L A A N D A N A P E N S IU N S Y A R IA H 60
D A FTA R PU STA K A BA B X 61
BAB XI 62
PA SA R M O D A L SY A R IA H 62
K A R A K T E R IS T IK P A S A R M O D A L S Y A R IA H 62
P E R K E M B A N G A N P A S A R M O D A L S Y A R IA H D I IN D O N E S IA 63
IN S T R U M E N P A S A R M O D A L S Y A R IA H D I IN D O N E S IA 64
P E R B E D A A N P A S A R M O D A L S Y A R IA H D A N K O N V E N S IO N A L 65
S T R A T E G I P E N G E M B A N G A N P A S A R M O D A L S Y A R IA H 66
D A FTA R PU STA K A BA B X I 67
B A B X II 68
LEM BAG A W AKAF 68
S E JA R A H D A N P E R K E M B A N G A N W A K A F 68
W AKAF TUN AI 69
W A K A F U A N G D A N PEM B ERD A Y A A N M A SY A R A K A T 69
B A D A N W A K A F IN D O N E S IA (B W I) 70
D A F T A R P U S T A K A B A B X II 70
B A B X III 71
L E M B A G A A M IL Z A K A T 71
S E JA R A H Z A K A T 71
LEM BA G A PEN G EL O LA A N ZA K A T 71
K E N D A L A M A N A JE M E N 71
STRA TEG I PEN G EM BA N G A N 72
D A F T A R P U S T A K A B A B X III 72
B A B X IV 73
P E N G E R T IA N F IN T E C H 73
P E N G E R T IA N L E M B A G A K E U A N G A N S Y A R IA H 74
iv
P E N G E R T IA N F IN T E C H S Y A R IA H 76
B E N T U K A K A D F IN A N S IA L S Y A R IA H 77
F IN T E C H S Y A R IA H D I IN D O N E S IA 78
D A F T A R P U S T A K A B A B X IV 80
D A FTA R PU STA K A 81
B IO D A T A P E N U L IS 83
v
BAB I
P E N G E R T IA N D A N K O N S E P D A S A R E K O N O M I IS L A M
D E F IN IS I E K O N O M I IS L A M
E k o n o m i Islam ad alah seb u ah sistem ilm u p en g etah u an y an g m en y o ro ti m asalah
p erek o n o m ian . S am a sep erti k o n sep ek o n o m i k o n v en sio n al lain n y a. H an y a d alam k o n sep
ek o n o m i Islam , n ilai-n ilai Islam m en jad i lan d asan d an d asar d alam setiap ak tiv itasn y a.
P erk em b an g an ek o n o m i Islam d i In d o n esia b erlan g su n g b eg itu p esat. S istem p erek o n o m ian
islam d iterap k an d en g an tu ju an u n tu k m em b u at u m at islam terh in d ar d ari ak tiv itas
p erek o n o m ian y an g d ilaran g o leh sy ariat islam , sep erti rib a, d zalim , ik h tik ar, d an lain
seb ag ain y a.
S istem ek o n o m i in i d iseb u t su d ah d iterap k an sejak ab ad 2 0 , tetap i seb en arn y a p rin sip -
p rin s ip e k o n o m i is la m s u d a h te rb e n tu k s e ja k a g a m a is la m m u n c u l d i d u n ia .F a s ilita s y a n g
m en erap k an ek o n o m i islam m em b erik an o p si b ag i m asy arak at y an g in g in m en g g u n ak an
fasilitas b an k , tetap i tetap d en g an n o rm a -n o rm a y an g sesu ai d en g an ajaran islam
M E T O D O L O G I E K O N O M I IS L A M
D a la m m e m b a n g u n e k o n o m i Is la m , p a ra ilm u w a n b u k a n s a ja m e n g k ritik 's u b s ta n s i'
ilm u ek o n o m i y an g d ib an g u n o leh b arat d alam b in g k ai sek u larism e d an m aterialism e, tetap i
ju g a m e n g k ritik 'm e to d o lo g i' y a n g d ig u n a k a n d a la m m e m b a n g u n ilm u e k o n o m i. E k o n o m i
Islam d itarg etk an m en jad i seb u ah d isip lin ilm u ek o n o m i y an g d id irik an d i atas p rin sip d an
n ilai Islam y an g leb ih u n iv ersal d an k o n feren si d alam m elih at fen o m en a ek o n o m i.
N am u n , u n tu k m en cap ai tu ju an d i atas p erlu ad an y a u sah a seriu s d an eleg an d ari p ara
ilm u w an Islam u n tu k m em b erik an k ritik an terh ad ap ek o n o m i k ap italism e atau so sialism e
s e h in g g a tid a k te rk e s a n a p o lo g e tic .In i m e ru p a k a n s a la h s a tu p e n d e k a ta n a g a r e k o n o m i Is la m
tid ak d ip an d an g seb ag ai seb u ah altern atif. M em b an g u n m eto d o lo g i k eilm u an y an g so lid
s a n g a t d ip e rlu k a n .In i k a re n a , m e to d o lo g i d i s a m p in g m e n je la s k a n m e k a n is m e d a n p ro s e s
ilm iah m elah irk an teo ri ek o n o m i d alam Islam ju g a m en g u raik an k riteria ilm iah b ag aim an a
seb u ah teo ri d iterim a atau d ito lak d an b ag aim an a b an g u n an d isip lin ilm u ek o n o m i Islam
d ap at d id irik an .
K ajian m en d alam ten tan g m eto d o lo g i ek o n o m i Islam d ip erlu k an d alam m em b an g u n
fo rm at k eilm u an ek o n o m i Islam d an b o d y o f kn o w led g e n y a secara u tu h . S alah satu d im en si
1
y an g m esti d ip en u h i o leh setiap d isip lin ilm u ad alah m em p u n y ai m eto d o lo g i y a n g jelas d i
m a n a b e rb a g a i te o ri a k a n d ila h irk a n .D is k u rs u s m e to d o lo g i e k o n o m i Is la m ju g a p e n tin g u n tu k
m en g k o n stru k si p ro ses ilm iah d alam m elah irk an teo ri ek o n o m i d an m en g ev alu asi teo ri
terseb u t. P en elitian in i ak an m en cari d an m en aw ark an k riteria ilm iah u n tu k m en jad i p en ilaian
ap ak ah seb u ah teo ri b isa d iterim a atau tid ak .
S U M B E R H U K U M E K O N O M I IS L A M
A d a 4 su m b er h u k u m d alam ek o n o m i Islam y aitu :
1 .A l-q u r’a n , a d a la h s u m b e r u ta m a , a s li, a b a d i, d a n p o k o k d a la m h u k u m e k o n o m i Is la m y a n g
A llah S W T tu ru n k an k ep ad a R asu l S aw g u n a m em p erb aik i, m elu ru sk an d an m em b im b in g
U m at m an u sia k ep ad a jalan y an g b en ar.
2 .S u n n a h R a s u lu lla h a ta u A l -S u n n a h , S e te la h A lq u ra n , s u m b e r h u k u m e k o n o m i a d a la h H a d is
d an S u n n ah . Y an g m an a p ara p elak u ek o n o m i ak an m en g ik u ti su m b er h u k u m in i ap ab ila
d id alam A lq u ran tid ak terp erin ci secara len g k ap ten tan g h u k u m ek o n o m i terseb u t.
3 .Ijm a ’
T id ak h an y a A l-Q u r’an d an h ad is saja y an g d ijad ik an lan d asan h u k u m ek o n o m i sy ariah , y aitu
ijm a’. Ijm a’ ad alah p en d ap at atau fatw a -fatw a d ari p ara u lam a y an g telah d isep ak ati b ersam a
d an ten tu n y a tetap b erlan d ask an p ad a A L -Q u r’an .
4 .Ijtih a d
Ijtih ad m eru p ak an salah satu ak tiv itas y an g d ilak u k an o leh p ara u lam a u n tu k m elak u k an
m u sy aw arah u tn u k m em ecah k an p eristiw a y an g m u n cu l d alam m asy arak at. M u n cu ln y a
ijtih ad d ik aren ak an ad a p eristiw a b aru y an g su lit d icern a b ila m en g g u n ak an A L -Q u ran ,
sep erti h u k u m ju al b eli o n lin e y an g m u n g k in d u lu tid ak sep erti in i, m ak an n y a p erlu ad an y a
ijm a’ u n tu k m en en tu k an h u k u m sesu atu y an g b aru . H u k u m y an g d ih asilk an b ersifat ap lik atif
d en g an d asar A l-Q u ra’an d an h ad is.
2
P E R B A N D IN G A N E K O N O M I IS L A M D A N E K O N O M I K O N V E N S IO N A L
P erb an d in g an u m u m an tara ek o n o m i Islam d an K o n v en sio n al y an g d ap at d iteran g k an d alam
tab el b erik u t:
K onsep K a p ita lis Isla m S o sia lis
Sum ber kekayaan Sum ber kekayaan S u m b er K ek ay aan alam Sum ber kekayaan sangat
san g at lan g k a (sca rcity sem esta d ari T U H A N lan g k a (sca rcity o f reso u rces)
of resources)
K ep em ilik an S etiap p rib ad i d i Sum ber kekayayan Sum ber kekayaan di dapat
b eb ask an u n tu k ad alah titip an d ari d ari p em b erd ay aan ten ag a
m em ilik i sem u a k erja (b u ru h )
kekayaan yang TUHAN
D ip ero leh n y a
T u ju an G ay a h id u p K ep u asan p rib ad i U n tu k m en cap ai k e K esetaraan p en g h asilan d i
P erorangan m ak m u ran /su k ses, d i an tara k au m b u ru h
d u n ia d an ak h irat
T ab el d i atas m en eran g k an 3 k o n sep sis tem p erek o n o m ian y aitu : K ap italis, Islam
d a n S o s ia lis .K o n s e p d a ri e k o n o m i k a p ita lis d i m a n a s u m b e r k e k a y a a n itu s a n g a t la n g k a
d an h aru s d i p ero leh d en g an cara b ek erja k eras d i m an a setiap p rib ad i b o leh m em ilik i
k ek ay aan y an g tiad a b atas, u n tu k m en cap ai tu ju an h id u p n y a. D alam sistem ek o n o m i
k ap italis p eru sah aan d im ilik i o leh p ero ran g an . T erjad in y a p asar (m ark et) d an terjad in y a
d em an d an d su p p ly ad alah ciri k h as d ari ek o n o m i k ap italis. K ep u tu san y an g d iam b il atas
isu y an g terjad i sep u tar m asalah ek o n o m i su m b ern y a ad alah d ari k alan g an k elas b aw ah
y an g m em b aw a m asalah terseb u t k e lev el y an g leb ih atas.
P erb ed aan y an g m en d asar an tara ek o n o m i k o n v en sio n al d an ek o n o m i Islam terletak
p ad a R asio n aliti. D alam ek o n o m i k o n v en sio n al ratio n al eco n o m ics m an y aitu tin d ak an
in d iv id u d ian g g ap rasio n al jik a tertu m p u k ep ad a k ep en tin g an d iri sen d iri (self in terest) y an g
m en jad i satu - satu n y a tu ju an b ag i selu ru h ak tiv itas. E k o n o m i k o n v en sio n al m en g ab aik an
m o ral d an etik a d an terb atas h an y a d i d u n ia saja. S ed an g k an d alam ek o n o m i I slam jen is
m an u sia y an g h en d ak d ib en tu k ad alah Islam ic m an . Islam ic m an d ian g g ap p erilak u n y a
3
rasio n al jik a k o n sisten d en g an p rin sip -p rin sip Islam y an g b ertu ju an u n tu k m en cip tak an
m a s y a ra k a t y a n g s e im b a n g .E k o n o m i Is la m m e n a w a rk a n k o n s e p ra s io n a liti s e c a ra l e b ih
m en y elu ru h ten tan g tin g k ah lak u ag en -ag en ek o n o m i y an g b erlan d ask an etik a k e arah
m en cap ai al- falah .
S elain itu , ek o n o m i islam d an ek o n o m i k o n v en sio n al b isa d ib ilan g m em ilik i
p erb ed aan y an g cu k u p sig n ifik an . S eb ab p ad a ek o n o m i islam leb ih m en g u tam ak a n sy ariat
islam y an g m en g u n tu n g k an d u a b elah p ih ak d alam p ro ses p ro d u k si, d istrib u si, sam p ai
k o n su m si. S ed an g k an k o n v en sio n al leb ih m en g u tam ak an k ep en tin g an p rib ad i. D i d alam
ek o n o m i islam k ead ilan ad alah h al y an g w ajib , sed an g k an d alam k o n v en sio n al k ead il an
b ersifat k eb etu lan
D A FTA R PU STA K A
h ttp s ://w w w .s a m p o e rn a u n iv e rs ity .a c .id /id /s is te m -e k o n o m i-is la m /
h ttp ://ju rn a l.u n m a .a c .id /in d e x .p h p /M r/a rtic le /v ie w /8 5 8
h ttp s ://e k o n o m i.b u n g h a tta .a c .id /in d e x .p h p /id /a rtik e l/3 3 8 -e k o n o m i-s y a ria h -c iri-c iri-tu ju a n -
d asar-h u k u m -d an -b en tu k -k erjasam an y a
h ttp s ://w w w .s a m p o e rn a u n iv e rs ity .a c .id /id /s is te m -e k o n o m i-is la m /
4
B A B II
R IB A
K O N S E P R IB A
K ata rib a b erasal d ari b ah asa A rab , secara etim o lo g is b erarti tam b ah an (azziy ad ah ),
berkem bang(an -num uw ), m e m b e s a r(a l -'u lu w ) dan m en in g k at (a l -irtifa ').
M en u ru t term in o lo g i ilm u fiq h , rib a m eru p ak an tam b ah an k h u su s y an g d im ilik i salah satu
p ih ak y an g terlib at tan p a ad an y a im b alan terten tu . D ik alan g an m asy arak at serin g k ita d en g ar
d en g an istilah ren te, ren te ju g a d isam ak an d en g an “b u n g a” u an g . K aren a ren te d an b u n g a
sam a-sam a m em p u n y ai p en g ertian d an sam a -sam a h aram h u k u m n y a d i ag am a Islam . D alam
p rak tek n y a, ren te m eru p ak an k eu n tu n g an y an g d ip ero leh p ih ak b an k atas jasan y a y an g telah
m em in jam k an u an g k ep ad a d eb itu r d en g an d alih u n tu k u sah a p ro d u k tif, seh in g g a d en g an
u an g p in jam an terseb u t u sah an y a m en jad i m aju d an lan car, d an k eu n tu n g an y an g d ip ero leh
sem ak in b esa r. T etap i d alam ak ad k ed u a b elah p ih ak b aik k red ito r (b an k ) m au p u n d eb ito r
(n asab ah ) sam a -sam a sep ak at atas k eu n tu n g an y an g ak an d ip ero leh p ih ak b an k .
A b u Z ah rah d alam k itab B u h ū su fi al-R ib ā m en jelask an m en g en ai h aram n y a rib a
b ah w a rib a ad alah tiap tam b ah an seb ag ai im b alan d ari m asa terten tu , b aik p in jam an itu u n tu k
k o n su m si atau ek sp lo itasi, artin y a b aik p in jam an itu u n tu k m en d ap atk an seju m lah u an g g u n a
k ep erlu an p rib ad in y a, tan p a tu ju an u n tu k m em p ertim b an g k an n y a d en g an m en g ek sp lo itasin y a
atau p in jam an itu u n tu k d i k em b an g k an d en g an m en g ek sp lo itasik an , k aren a n ash itu b ersifat
um um .
R ib a (u su ry ) erat k aitan n y a d en g an d u n ia p erb an k an k o n v en sio n al, d i m a n a
d alam p erb an k an k o n v en sio n al b an y ak k ita tem u i tran sak si y an g m em ak ai k o n sep b u n g a,
b erb ed a d en g an p erb an k an y an g b erb asis sy ariah y an g m em ak ai p rin sip b ag i h asil
(m u d h arab ah ) y an g b elak an g an in i lag i m arak d en g an d iterb itk an n y a u n d an g -u n d an g
p e rb a n k a n s y a ri'a h d i In d o n e s ia n o m o r 7 ta h u n 1 9 9 2 6 .P rin s ip M u d h a ra b a h a d a la h p e n y e ra h a n
m o d al u an g p ad a o ran g y an g b erb isn is seh in g g a ia m en d ap atk an p ro sen tasi k eu n tu n g an .
R ib a ju g a telah d ilaran g seb elu m Islam b erk em b an g . Istilah rib a telah d ik en al d an
d ig u n a k a n d a la m tra n sa k si-tra n sa k si p e re k o n o m ia n o le h m a sy a ra k a t A ra b se b e lu m d a ta n g n y a
Islam . A k an tetap i p ad a zam an itu rib a y an g b erlak u ad alah m eru p ak an tam b ah an d alam
b en tu k u an g ak ib at p en u n d aan p elu n asan h u tan g . R ib a tid ak h an y a d ik en al d alam Islam saja,
5
tetap i d alam ag am a lain (n o n -Islam ) rib a telah k en al d an ju g a p elaran g an atas p erb u atan
p en g am b il rib a, b ah k an p elaran g an rib a telah ad a sejak seb elu m Islam d atan g m en jad i ag am a.
K A R A K T E R IS T IK R IB A
B erik u t b eb erap a K arak teristik R ib a:
1 . R ib a h a n y a te rja d i d a la m s e b u a h a k a d .J ik a tid a k a d a a k a d ,m a k a b a ra n g a p a p u n tid a k b is a
d iseb u t rib a. k aren a rib a ad alah tam b ah an , d an tam b ah an tid ak d ap at terjad i k ecu ali p ad a d u a
b aran g y an g salin g d ip ertu k ark an .
2 . A k ad d alam rib a h aru s b erb en tu k ak ad p ertu k aran (M U `A W A D H A H ) , b u k an ak ad
T A B A R R U ` (ak ad p em b erian so sial) sep erti h ad iah , w ak af, d ll. ak ad tab arru ' ad alah ak ad
y an g tid ak ad a im b alan d ari p ih ak k ed u a y g m en erim a p em b erian itu .
3 . A k a d m u 'a w a d h a h y g m e n g a n d u n g rib a h a n y a te rja d i d a la m a k a d ju a l b e li d a n a k a d p in ja m
m em in jam (Q A R D H ), atau y an g d ian g g ap term asu k d alam ak ad itu , sep erti ak ad H IB A H
T S A W A B (m em b eri d en g an h arap an im b alan ).
4 . R ib a h an y a terjad i p ad a p ertu k aran B A R A N G -B A R A N G R IB A W I saja d an b aran g y an g
d iq iy ask an p ad an y a d en g an b en tu k -b en tu k atau sy arat-sy arat terten tu .
5 . B aran g R ib aw i d ib ag i d u a k elo m p o k : k elo m p o k N A Q D A IN d an k elo m p o k
M A K A N A N .K e lo m p o k n a q d a in m e m ilik i 3 je n is b a ra n g : e m a s , p e ra k d a n u a n g
k e rta s .K e lo m p o k m a k a n a n : s e lu ru h m a k a n a n y g m e n g a n d u n g s a la h s a tu d a ri 3 u n s u r:
IH T IY A T H (m a k a n a n p o k o k p e n g u a t b a d a n ), T A F A K K U H w a T a 'a llu m (m a k a n a n
tam b ah an p en am b ah selera) d an T A D A W I (m ak an an u n tu k m em p erb aik i, b aik m em p erb aik i
rasa m ak an an atau tu b u h m an u sia/o b at).
6 . C o n to h ih tiy ath : b eras, jag u n g , g an d u m , d ll. C o n to h tafak k u h : k u rm a, b u ah tin , d ll. C o n to h
tad aw i: g aram , jah e, d ll.
7 . P ertu k aran b aran g d i lu ar b aran g rib aw i, tid ak m u n g k in terjad i rib a d i d alam n y a, sep erti
b esi, m in y ak b u m i, tan ah , ru m ah , d ll.
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J E N IS R IB A
D alam ak tiv itas p erd ag an g an b erd asark an ajaran Islam , ad a 5 jen is rib a y an g d ik en a l.
R ib a-rib a terseb u t ad alah :
R ib a Jah iliah
In i m eru p ak an jen is rib a y an g b en tu k n y a p elu n asan u tan g d en g an ju m lah y an g leb ih
b esar d arip ad a p in jam an p o k o k n y a. U m u m n y a rib a sem acam in i d ik en ak an k etik a p em in jam
tid ak m am p u m em b ay ar u tan g sesu ai d en g an w ak tu y an g d ijan jik an .
M isaln y a saja, k ita m em in jam u an g seb an y ak R p 1 0 ju ta k ep ad a seseo ran g d en g an
w ak tu p en g em b alian selam a 1 tah u n . Jik a tid ak b isa m en g em b alik an sam p ai w ak tu jatu h
tem p o n y a, A n d a ak an d ik en ak an b iay a tam b ah an .
R ib a Q ard h
In i ad alah jen is rib a p alin g u m u m d item u i. C o n to h n y a k etik a seseo ran g m em in jam
u an g d en g an w ak tu p elu n asan (ten o r) d an b u n g a terten tu . M isaln y a, k ita m em in jam u an g
R p 6 0 ju ta d en g an b u n g a seb esar 1 5 % d an w ak tu p elu n asan 6 b u lan . B esaran b u n g a b iasan y a
m en jad i p ersy aratan y an g d ib erik an o leh p em b eri u tan g .
R ib a F ad h l
R ib a fad h l m eru p ak an p en am b ah an n ilai d ari k eg iatan tu k ar m en u k ar b aran g atau
tra n s a k s i ju a l b e li. M is a ln y a s a ja , k e tik a k ita m e n u k a rk a n u a n g p e c a h a n R p 1 0 0 .0 0 0 d e n g a n
le m b a ra n R p 2 .0 0 0 -a n , te ta p i h a n y a m e n d a p a tk a n 4 8 le m b a r s a ja , b u k a n 5 0 s e h in g g a to ta ln y a
tid a k la g i s e p e rti n ila i a w a ln y a , y a k n i h a n y a R p 9 6 .0 0 0 . C o n to h la in n y a a d a la h m e n u k a rk a n
em as 2 4 k arat d en g an em as 1 8 k arat.
R ib a N a s i’a h
R ib a n asiah m eru p ak ah k eleb ih an y an g d ip ero leh lew at tran sak si ju al b eli d ala m
w ak tu terten tu . B aran g y an g d ig u n ak an d alam tran sak si terseb u t jen isn y a sam a, h an y a saja
d alam p em b ay aran n y a ad a p en an g g u h an .
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M isaln y a saja, seseo ran g m en ju al b eras seb an y ak 1 k ilo g ram k ep ad a k ita d en g an
h a rg a R p 1 0 .0 0 0 d e n g a n ja n g k a w a k tu p e m b a y a ra n te rt e n tu . T a p i k a re n a a d a p e n a n g g u h a n
d alam p em b ay aran n y a, k ita d ik en ak an b iay a tam b ah an atas p en an g g u h an terseb u t. K eleb ih an
d ari n ilai b eras seb en arn y a d en g an n ilai y an g k ita b ay ark an in ilah y an g m en jad i rib a.
R ib a Y a d
R ib a y ad terjad i d alam tran sak si (b aik ju al b eli m au p u n tu k ar m en u k ar b aran g ) y an g
aw aln y a terjad i tan p a ad an y a k eleb ih an . N am u n , k aren a ad an y a p en u n d aan p em b ay aran
ak ib at ad a salah satu p ih ak y an g m en in g g alk an ak ad seb elu m serah terim a b aran g , m ak a
n ilain y a m en jad i b ertam b ah . C o n to h n y a k ita m e m b eli m o b il d ari seseo ran g d en g an h arg a
R p 1 0 0 ju ta. T ap i k aren a d ib ay ar 6 b u lan setelah n y a, h arg an y a m en jad i R p 1 0 5 ju ta
D A FTA R PU STA K A
h ttp s ://w w w .ru m a h .c o m /p a n d u a n -p ro p e rti/R ib a -a d a la h -3 3 9 2 9
h ttp s ://w w w .fa c e b o o k .c o m /n o te s /is la m ic -e c o n o m ic s -fo ru m /k a ra k te ris tik
rib a/3 0 5 8 7 0 9 5 9 4 5 7 7 2 1 /
h ttp s ://w w w .a k s e le ra n .c o .id /b lo g /rib a -a d a la h /
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B A B III
L E M B A G A K E U A N G A N S Y A R IA H
K O N SEP D A SA R U A N G
U an g d id efin isik an seb ag ai sesu atu y an g d ip erg u n ak an u n tu k m en g u k u r tiap b aran g
d a n te n a g a .M is a lk a n h a rg a a d a la h s ta n d a r u n tu k b a ra n g , s e d a n g k a n u p a h a d a la h s ta n d a r
u n tu k m an u sia, y an g m asin g -m asin g m eru p ak an p erk iraan m asy arak at terh ad ap n ilai b aran g
d an ten ag a o ran g . P erk iraan n ilai-n ilai b aran g d an jasa in i d in eg eri d in y atak an d en g an satu an -
satu an , m ak a satu an -satu an in ilah y an g m en jad i stan d ar y an g d ip erg u n ak an u n tu k m en g u k u r
k eg u n aan b aran g d an ten ag a y an g k em u d ian m en jad i alat tu k ar ( m ed iu m o f exch a n g e ) d an
d is e b u t d e n g a n s a tu a n u a n g (T a q iy u d d in A n -N a b h a n i,2 0 0 0 : 2 9 7 ).
S elain itu u an g d id efin isik an seb ag ai seg ala sesu atu (b e n d a) y an g d iterim a o leh
m asy arak at seb ag ai alat p eran tara d alam m elak u k an tu k ar -m en u k ar atau p erd ag an g an . A g ar
m asy arak at m en erim a d an m en y etu ju i p en g g u n aan b en d a seb ag ai u an g m ak a h aru s
m em en u h i d u a p ersy aratan seb ag ai b erik u t:
a. P ersy aratan p sik o lo g is, y aitu b en d a terseb u t h aru s d ap at m em u ask an b erm acam -m acam
k ein g in an d ari o ran g y an g m em ilik in y a seh in g g a sem u a o ran g m au m en g ak u i d an
m en erim an y a.
b . S y arat tek n is ad alah sy arat y an g m elek at p ad a u an g ,
d ian taran y a:
1 ) T ah an lam a d an tid ak m u d ah ru sak
2 ) M u d ah d ib ag i-b ag i tan p a m en g u ran g i n ilai
3 ) M u d ah d ib aw a
4 ) N ilain y a relatif stab il
5 ) Ju m lah n y a tid ak b erleb ih an
6 ) T erd iri atas b erb ag ai n ilai n o m in al.
D alam k o n sep Islam , u an g ad alah flo w co n cep t. Islam tid ak m en g en al m o tif
k eb u tu h an u an g u n tu k sp ek u lasi k aren a tid ak b o leh k an . U an g ad alah b aran g p u b lik , m ilik
m asy arak at. K aren an y a, p en im b u n an u an g y an g d ib iark an tid ak p ro d u k tif b erarti m en g u ran g i
ju m lah u an g b ered ar. B ila d iib aratk an d en g an d arah d alam tu b u h , p erek o n o m ian ak an
k ek u ran g an d arah atau terjad i k elesu an ek o n o m i alias stag n asi. Itu lah h ik m ah d ilaran g n y a
m en im b u n u an g (A d iw arm an A zw ar k arim , 2 0 0 1 : 2 1 ).
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K o n sep u an g d alam ek o n o m i Islam b erb ed a d en g an k o n sep u an g d alam ek o n o m i
k o n v en sio n al. D alam ek o n o m i Islam , k o n sep u an g san g at jelas d an teg as b ah w a u an g ad alah
u an g b u k an cap ital. S ed an g u an g d alam p ersp ek tif ek o n o m i k o n v en sio n al d iartik an secara
in ter ch a n g e a b ility /b o lak -b alik , y aitu u an g seb ag ai u an g d an seb ag ai cap ital.
U A N G D A L A M IS L A M V S U A N G M O D E R N
U an g m eru p ak an o b jek y an g b erp eran p en tin g d alam p erek o n o m ian . U an g m eru p ak an
m ed ia y an g d ig u n ak an u n tu k m em p erlan car tran sak si ek o n o m i d alam k eh id u p an m an u sia.
T an p a ad an y a u an g , ak an m en y u litk an m an u sia d alam m elak u k an ak tiv itas tran sak si seh ari -
h ari. S eh in g g a p eran u an g d alam su atu p e rek o n o m ian d ap at d iib aratk an seb ag ai aliran d arah
d alam tu b u h , y an g tan p an y a ak tiv itas ek o n o m i d ap at san g at terh am b at b ah k an terh en ti.
S ecara u m u m , ek o n o m m em b ag i fu n g si u an g k ed alam 4 fu n g si y aitu :
1 .) s e b a g a i a la t tu k a r,
2 .) s e b a g a i u n it p e n g h itu n g ,
3 .) s e b a g a i a la t p e n y im p a n n ila i/d a y a b e li, d a n
4 .) s e b a g a i s ta n d a r p e m b a y a ra n y a n g te rta n g g u h k a n .
U an g seb ag ai alat tu k ar y aitu u an g b erfu n g si seb ag ai alat m ed iasi p ertu k aran an tara
satu p ih ak d en g an p ih ak lain n y a, seh in g g a m an u sia tid ak h aru s m en g g u n ak an sistem b arter
d alam p ertu k aran b aran g atau jasa. S eb ag ai u n it p en g h itu n g , u an g b erfu n g si u n tu k m en jad i
stan d ar p en ilaian m o n eter terh ad ap b aran g atau jasa. S ed an g k an , seb ag ai alat p en y im p an
n ilai/d ay a b eli u an g b erfu n g si seb ag ai m ed ia u n tu k m en y im p an n i lai k ek ay aan y an g
d ip ero leh m an u sia d alam ak tiv itas ek o n o m i seh ari-h ari. T erak h ir seb ag ai stan d ar
p em b ay aran tertan g g u h k an , u an g b erfu n g si seb ag ai p ato k an n ilai p ad a tran sak si -tran sak si
y an g w ak tu n y a tertan g g u h k an (tran sak si k red it).
D alam ek o n o m i Islam , u an g m em ilik i fu n g si u tam a seb ag ai alat tu k ar ( m ed iu m o f
exch n g es) d an alat satu an h itu n g (u n it o f a cco u n t). M esk ip u n p ad a p rak tek n y a tetap
d ip erb o leh k an u n tu k m en g g u n ak an u an g seb ag ai p en y im p an n ilai d an stan d ar p em b ay aran
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y an g d itan g g u h k an , selam a tetap m en g an g g ap u an g h an y a seb atas alat tu k ar, b u k an
k o m o d itas y an g d ip erd an g k an .
E k o n o m i Islam b erb ed a d en g an ek o n o m i k o n v en sio n al d alam m em an d an g istilah
u an g d an k ap ital. D alam p an d an g an ek o n o m i k o n v en sio n al, istilah u an g d an k ap ital
serin g k ali d ig u n ak an sec ara sam a (in terch an g eab le). S eb ab d alam ek o n o m i k o n v en sio n al
u an g id en tik d en g an k ap ital. S ed an g k an ek o n o m i Islam m em b ed ak an secara teg as an tara
u an g d an k ap ital. K o n sek u en si d ari p em b ed aan in i, secara leb ih jau h k em u d ian d ap at
d ib ed ak an u an g seb ag ai b aran g p u b lik (p u b lik g o o d s) d an k ap ital seb ag ai b aran g p riv ate
(p riva te g o o d s). S elain itu , u an g m eru p ak an sesu atu y an g b ersifat flo w co n cep t sed an g k an
k ap ital b ersifat sto ck co n cep t. S eh in g g a d alam ek o n o m i Islam , u an g h aru s m en g alir d an
b ered ar d im asy arak at a tau tid ak b o leh d ien d ap k an d an d itim b u n .
K o n sek u en si lain n y a d ari ad an y a p em isah an an tara k o n sep u an g d an k ap ital ad alah ,
u an g tid ak d ap at m en jad i su m b er p en d ap atan seb elu m d ib elan jak an u n tu k k ep erlu an y an g
p ro d u k tif (in v estasi). S eh in g g a u n tu k m en d ap atk an h asil, seseo ran g y an g m em ilik i u an g
h aru s “m en u k arn y a” d en g an k ap ital (b eru p a b aran g -b aran g m o d al) seh in g g a m en jad i b aran g
p riv ate y an g p ro d u k tif u n tu k m en g h asilk an p en d ap atan . H al in i ju g a b erk aitan d en g an
laran g an rib a d alam Islam , d im an a seo ran g m u slim d ilaran g u n tu k m en d ap atk an k eu n tu n g an
d ari u an g y an g d ip in jam k an n y a k ep ad a p ih ak lain .
K A R A K T E R IS T IK D A N J E N IS U A N G
U a n g h a r u s m e m ilik i k a r a k te r is tik s e b a g a i b e r ik u t:
● T ah an lam a – u an g seh aru n y a tid ak m u d ah ru sak atau d ih an cu rk an .
● D ap at d iv erifik asi – u an g seh aru sn y a secara m u d ah d iv erifik asi k easlian n y a.
● D ap at d ib ag i/d ip ecah – u an g seh aru sn y a m u d ah u n tu k d ib ag i atau d ip ecah m en jad i
u n it satu an y an g leb ih k ecil u n tu k tran sak si.
● S ep ad an – u an g seb aik n y a setara d an d ap at d itu k ar satu sam a lain d en g an k u an tit as
y an g sam a. S eb ag ai co n to h , k aren a b erlian m em ilik i b en tu k d an w u ju d y an g b erb ed a,
m ak a setiap b erlian m em ilik i n ilai y an g b erb ed a ju g a, seh in g g a b erlian su lit u n tu k
d ig u n ak an seb ag ai u an g .
● L an g k a – su p lai u an g h aru s terb atas atau su lit u n tu k d id ap at, k a ren a jik a tid ak , m ak a
su p lai u an g ak an san g at m u d ah u n tu k d itam b ah k an .
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● D iterim a secara lu as – u an g h aru s d ap at d iterim a d i b erb ag ai d aerah atau h aru s
m em ilik i sejarah seh in g g a u an g terseb u t d ap at m en y im p an n ilai d alam p erio d e y an g
lam a.
● T id ak d ap at d isen so r – seb aik n y a su lit b ag i p em erin tah atau p eru sah aan u n tu k
m en g h alan g i o ran g m en g g u n ak an u an g terseb u t.
Jen is-jen is u an g d ap at d ib ed ak an b erd asark an tig a k ateg o ri y aitu b erd asark an lem b ag a
y an g m en g elu ark an , b erd asark an b ah an p em b u atan n y a d an b erd asark an n i lain y a. B erik u t
p en jelasan n y a
B erd asark an L em b ag a Y an g M en g elu ark an
● U an g k artal “co m m o n m o n ey ” y aitu u an g y an g d ig u n ak an seb ag ai alat p em b ay aran
y an g sah d an w ajib d ig u n ak an o leh k h alay ak d alam k eg iatan tran sak si ju al -b eli.
● U an g G iral “sim p an an d i B an k ” y a itu jen is u an g y an g d isim p an d i B an k d an d ap at
d ip ak ai sew ak tu -w ak tu u n tu k k ep erlu an p em b ay aran , co n to h u an g g iral sep erti cek
b ily et, g iro d an lain n y a.
B erd asark an B ah an P em b u atan n y a
● U an g L o g am y aitu u an g y an g d ib u at d ari b ah an lo g am “em as atau p erak ” y an g d ap at
d ig u n ak an secara u m u m , m em ilik i n ilai tin g g i d an stab il, m u d ah d ik en ali, tah an lam a
d an d ap at d ib ag i m en jad i satu y an g leb ih k ecil.
● U an g k ertas y aitu u an g y an g d ib u at d ari b ah an k ertas k h u su s d en g an stan d arisasi
b ak u . P ad a u an g k ertas terseb u t terd ap at w arn a g am b ar d an cap k h u su s.
B erd asark an N ilain y a
● U an g P en u h “fu ll b o d ied m o n ey ” y aitu u an g y an g m en g an d u n g n ilai in trin sik “b ah an ”
d an n ilai n o m in al y an g sam a. D en g an k ata lain , n ilai n o m in al u an g terseb u t sam a
d en g an n ilai b ah an d an p ro ses p em b u atan n y a.
● U an g T an d a “to k en m o n ey ” y aitu u an g y an g n ilai n o m in aln y a b erb ed a d en g an n ilai
in trin sik n y a. D en g an k ata lain , n ilai n o m in al u an g terseb u t b erb ed a d en g an n ilai
b ah an d an p ro ses p em b u atan u an g terseb u t.
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M A N A J E M E N L E M B A G A S Y A R IA H V S K O N V E N S IO N A L
M an ajem en sy ariah ad alah m an ajem en y an g m en g atu r o rg an isasi u n tu k m em p ero leh
h asil y an g o p tim al d an m en g arah p ad a p en carian k erid h o an A llah .
H al y an g sam a d alam m an ajem en k o n v en sio n al d alam m an ajem en sy ariah ju g a terd ap at
b eb erap a fu n g si m an ajem en , y aitu :
● F ungsi P erencanaan
● F u n g si p en g o rg an isasian (O rg an izin g )
● F u n g si g erak (ak tu asi)
● F u n g si E v alu asi (p en g en d alian )
U rg en si m an ajem en sy ariah ad alah m en g in g in k an k eg iatan y an g h alal, b aik p ro d u k y an g
m en jad i o b jek , cara m em p ero leh n y a, m au p u n cara p em an faatan n y a.
P erb ed aan an tara m an ajem en sy ariah d an k o n v en sio n al ad alah d alam cara p en g am b ilan
k ep u tu san m an ajer, d alam m an ajem en k o n v en sio n al m an ajer m en g h ad ap i m asalah d an
m en y elesaik an n y a d en g an tin d ak an y an g d iam b il d i m asa lalu , seh in g g a selalu m en d asar
p ad a trad isi, se d an g k an m an ajer sy ariah lan g k ah -lan g k ah y an g d iam b il o leh seo ran g m an ajer.
d alam m en g am b il k ep u tu san atas su atu m asalah h aru s b erlan d ask an p ad a k aid ah -k aid ah
A lla h y a n g te rtu a n g d a la m A l -Q u r'a n d a n H a d is t s e rta te la d a n p a ra s a h a b a t.
S IS T E M B U N G A V S B A G I H A S IL
D alam d u n ia p erb an k an saat in i terd ap at d u a jen is B an k y aitu B an k K o n v en sio n al d an
B an k S y ariah . K ed u a jen is B an k in i ten tu m em ilik i sistem y an g b erb ed a, salah satu n y a
p erb ed aan d alam h al sistem p em b ag ian k eu n tu n g an d en g an n asab ah n y a. P ad a B an k
K o n v en sio n al sistem in i d ik en al d en g an B u n g a sed an g k an p ad a B an k S y ariah d ik en al d en g an
B ag i H asil.
B erik u t p en jelasan n y a m en g en ai sistem b u n g a d an sistem b ag i h asil :
S istem B u n g a S istem B a g i h a sil
P en en tu an b u n g a d ib u at p ad a w ak tu ak ad P en en tu an b esarn y a rasio / n isb ah b ag i h asil
d ib u at p ad a w ak tu ak ad d en g an b erp ed o m an
d en g an asu m si h aru s selalu u n tu n g
p ad a k em u n g k in an u n tu n g ru g i
B esarn y a p ersen tase b erd asark an p ad a B esarn y a rasio b ag i h asil b erd asark an p ad a
ju m lah u an g (m o d al) y an g d ip in jam k an
ju m lah k eu n tu n g an y an g d ip ero leh
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P em b ay aran b u n g a tetap sep erti y an g terg an tu n g p ad a k eu n tu n g an p ro y ek y an g
d ijan jik an tan p a p ertim b an g an ap ak ah p ro y ek d ijalan k an . B ila u sah a m eru g i, k eru g ian ak an
d itan g g u n g b ersam a o leh k ed u a b elah p ih ak .
y an g d ijalan k an o leh p ih ak n asab ah u n tu n g
atau ru g i Ju m lah p em b ag ian lab a m en in g k at sesu ai
d en g an p en in g k atan ju m lah p en d ap atan .
Ju m lah p em b ay aran b u n g a tid ak m en in g k at
sek alip u n ju m lah k eu n tu n g an b erlip at atau T id ak ad a y an g m erag u k an k eab sah an b ag i
h asil
k ead aan ek o n o m i sed an g “b o o m in g ”
E k sisten si b u n g a d irag u k an (k alau tid a k
d ik ecam ) o leh b eb erap a k alan g an
D A FTA R PU STA K A
h ttp s ://p k e b s .fe b .u g m .a c .id /2 0 1 8 /0 2 /1 0 /m e n g e n a l -k o n s e p -u a n g -d a la m -e k o n o m i-is la m /
h ttp s ://p k e b s .fe b .u g m .a c .id /2 0 1 8 /0 2 /1 0 /m e n g e n a l -k o n s e p -u a n g -d a la m -e k o n o m i-is la m /
h ttp s ://w w w .d o s e n p e n d id ik a n .c o .id /u a n g /
h ttp s ://m a s o e m u n iv e rs ity .a c .id /b e rita /p e n g e rtia n -m a n a je m e n -k o n v e n s io n a l-d a n -s y a ria h .p h p
h ttp s ://a c c o u n tin g .b in u s .a c .id /2 0 1 6 /0 4 /2 7 /p e rb e d a a n -b u n g a -d a n -b a g i-h a s il/
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B A B IV
P R O D U K L E M B A G A K E U A N G A N S Y A R IA H
P R O D U K P E N G H IM P U N A N D A N A (F U N D IN G )
P en g h im p u n an d an a d ari m asy arak at y an g d ilak u k an o leh b an k k o n v en sio n al ad alah
d alam b en tu k tab u n g an , d ep o sito d an g iro y an g lazim d iseb u t d en g an d an a p ih ak k etig a.
D alam b an k sy ariah , p en g h im p u n an d an a d ari m asy arak at d ilak u k an tid ak m em b ed ak an
n am a p ro d u k , tetap i m elih at p ad a p rin sip y aitu p rin sip w ad ia’ah d an p rin sip
M u d h a ra b a h .B e rik u t p a p a ra n n y a :
1. Tabungan
M en u ru t u n d an g -u n d an g p erb an k an sy ariah n o m o r 2 1 tah u n 2 0 0 8 , tab u n g an ad alah
ak ad sim p an an b erd asark an ak ad w a d h i’a h atau in v estasi d an a b erd asark an m u d h a ra b a h atau
ak ad lain y an g tid ak b erten tan g an d en g an p rin sip sy ariah y an g p en arik an n y a d ap at d ilak u k an
m en u ru t sy arat d an k eten tu an terten tu y an g d isep ak ati, tetap i tid ak d ap at d itarik d en g an cek ,
b ily et g iro , d an /atau alat lain n y a y an g d ip ersam ak an d en g an itu .
D a la m fa tw a D e w a n S y a ria h N a s io n a l N o .0 2 /D S N -M U I/IV /2 0 0 0 , ta b u n g a n te rd iri
atas d u a jen is, y aitu :
a) T ab u n g an y an g tid ak d ib en ark an secara p rin sip sy ariah y an g b eru p a tab u n g an b erd asark an
p erh itu n g an b u n g a.
b ) T a b u n g a n y a n g d ib e n a r k a n s e c a r a p r in s ip s y a r ia h , y a itu ta b u n g a n y a n g b e r d a s a r k a n p r in s ip
m u d h a ra b a h d an w a d i’a h .
T ab u n g an ad alah b en tu k sim p an an n asab ah y an g b ersifat lik u id . A rtin y a, p ro d u k in i
d ap at d iam b il sew ak tu -w ak tu ap ab ila n asab ah m em b u tu h k an , tetap i b ag i h asil y an g
d ita w a rk a n k e p a d a n a s a b a h p e n a b u n g k e c il. S e k a lip u n d e m ik ia n ,je n is p e g h im p u n a n d a n a
tab u n g an m eru p ak an p ro d u k p en g h im p u n an d an a y an g leb ih m in im al b iay a b ag i p ih ak b an k .
B iasan y a, ju m lah n asab ah y an g m en g g u n ak an tab u n g an leb ih b an y ak d arip ad a p ro d u k
p en g h im p u n an y an g lain .
2 . D ep o sito
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D e p o s ito m e n u ru t u n d a n g -u n d a n g p e rb a n k a n s y a ria h N o .2 1 ta h u n 2 0 0 8 a d a la h
in v estasi d an a b erd asark an ak ad m u d h a ra b a h atau ak ad lain y an g tid ak b erten tan g an d en g an
p rin sip sy ariah , y an g p en arik an n y a h an y a d ap at d ilak u k an p ad a w ak tu terten tu b erd asark an
ak ad an tara n asab ah p en y im p an d an b an k sy ariah d an / U n it U sah a S y ariah (U U S ).
D a la m fa tw a D e w a n s y a ria h N a s io n a l N 0 .0 3 /D S N -M U I/IV /2 0 0 0 , d e p o s ito te rd iri a ta s
d u a jen is. P erta m a , d ep o sito y an g tid ak d ib en ark an secara p rin sip sy ariah , y aitu d ep o sito
y an g b erd asark an p erh itu n g an b u n g a. K ed u a , d ep o sito y an g d ib en ark an secara sy ariah , y aitu
d ep o sito y an g b erd asark an p rin sip m u d h a ra b a h .
D ep o sito ad alah b en tu k sim p an an n asab ah y an g m em p u n y ai ju m lah m in im al terten tu ,
jan g k a w ak tu terten tu , d an b ag i h asiln y a leb ih tin g g i d arip ad a tab u n g an . N asab ah m em b u k a
d ep o sito d en g an ju m lah m in im al terten tu d en g an jan g k a w ak tu y an g telah d isep ak ati,
seh in g g a n asab ah tid ak d ap at m en cairk an d an an y a seb elu m jatu h tem p o y an g telah
d isep ak ati, tetap i b ag i h asil y an g d itaw ark an jau h jau h le b ih tin g g i d arip ad a tab u n g an b iasa
d an tab u n g an b eren can a. P ro d u k p en g h im p u n an d an a in i b iasan y a d ip ilih o leh n asab ah y an g
m em ilik i k eleb ih an d an a seh in g g a selain b ertu ju an m en y im p an d an a, b ertu ju an p u la u n tu k
saran a b erin v estasi.
3 . G iro
G iro m en u ru t u n d a n g -u n d an g P erb an k an S y ariah N o m o r 2 1 tah u n 2 0 0 8 ad alah
sim p an an b erd asark an ak ad w a d h i’a h atau ak ad lain y an g tid ak b erten tan g an d en g an p rin sip
sy ariah y an g p en arik an n n y a d ap at d ilak u k an setiap saat d en g an m eg g u n ak an cek , b ily et g iro ,
saran a p erin tah p em b a y aran lain n y a, atau d en g an p erin tah p em in d ah b u k u an .
D a la m fa tw a D e w a n S y a ria h N a s io n a l N o .0 1 /D S N -M U I/IV /2 0 0 0 d is e b u tk a n b a h w a
g iro ad alah sim p an an d an a y an g p en arik an n y a d ap at d ilak u k an setiap saat d en g an
p en g g u n aan cek , b ily et g iro , saran a p erin tah p em b ay aran lain n y a, atau d en g an p em in d ah
b u k u an . G iro ad a d u a jen is. P erta m a , g iro y an g tid ak d ib en ark an secara sy ariah , y aitu g iro
y an g b erd asark an p erh itu n g an b u n g a. K ed u a , g iro y an g d ib en ark an secara sy ariah , y aitu g iro
y an g b erd asark an p rin sip sy ariah , y aitu g iro y an g b erd asark an p rin sip m u d h a ra b a h d an
w a d h i’a h .
G iro ad alah b en tu k sim p an an n asab ah y an g tid ak d ib erik an b ag i h asil, d an
p en g am b ilan d an a m en g g u n ak an cek , b iasan y a d ig u n ak an o leh p eru sah aan atau y ay asan d an
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atau b en tu k b ad an h u k u m lain n y a d alam p ro ses k eu an g an m erek a. D alam g iro m esk ip u n
tid ak m em b erik an b ag i h asil, p ih ak b an k b erh ak m em b erik an b o n u s k ep ad a n asab ah y an g
b esaran n y a tid ak d iten tu k an d i aw al, b erg an tu n g p ad a k eb aik an p ih ak b an k .
P rin sip o p erasio n al sy ariah y an g d iterap k an d alam p en g h im p u n an d an a m asy arak at
ad alah p rin sip w a d h i’a h d an m u d h a ra b a h , seb ag ai b erik u t:
1 . P rin sip W ad h i’ah
W ad h i’ah m en u ru t w iro so ad alah titip an n asab ah y an g h aru s d ijag a d an d ik em b alik an
setiap saat ap ab ila n asab ah y an g b ersan g k u tan m en g h en d ak i. B an k b ertan g g u n g jaw ab atas
p en g em b alian titip an .
W ad h i’ah d ib ag i atas w a d h i’a h ya d -d h a m a n a h d an w a d h i’a h ya d -a m a n a h . W a d h i’a h
ya d -d h a m a n a h ad alah titip an y an g selam a b elu m d ik em b alik an k ep ad a p en itip d ap at
d im an faatk an o leh p en erim a titip an . A p ab ila d ari h asil p em an faatan terseb u t d ip ero leh
k eu n tu n g an m ak a selu ru h n y a m en jad i h ak p en erim a titip an , sed an g k an d alam p rin sip
w a d h i’a h ya d -a m a n a h , p en erim a titip an tid ak b o leh m em an faatk an b aran g titip an terseb u t
sam p ai d iam b il k em b ali o leh p en itip .
P en erim a titip an d alam tran sak si w ad h i’ah d ap at b eru p a:
a. M em in ta u jrah (im b alan ) atas p en itip an b aran g /u an g terseb u t, d an
b .M e m b e rik a n b o n u s k e p a d a p e n itip d a ri h a s il p e m a n fa a ta n b a ra n g /u a n g titip a n ( w a d h i’a h
ya d -d h a m a n a h ), n am u n tid ak b o leh d ip erjan jik an seb elu m n y a d an b esarn y a terg an tu n g p ad a
k eb ijak an p en erim a titip an .
R u k u n w ad h i’ah m en u ru t m ay o ritas u lam a ad a em p at, y aitu p en jag aan , a l-
m u ta ’a q id a in (d u a p ih ak y an g m elak u k an tran sak si), ijab , k ab u l, d an sh ig h ah . H an afiy ah
b erp en d ap at b ah w a ru k u n w ad h i’ah h an y a ijab d an k ab u l. M u ta ’a q id a in (d u a p ih ak y an g
m elak u k an tran sak si) d isy aratk an term asu k o ran g y an g b o leh m elak u k an ta sh a rru f. T id ak sah
m en itip k an atau m en erim a titip an d ari o ran g y an g tid ak sah m elak u k an ta sh a rru f, sep erti
an ak k ecil d an o ran g g ila. S h ig h a h d isy artak an d a tan g d ari p en itip d en g an lafazh y an g
m en u n ju k k an arti m em in ta p en jag aan , sep erti, “ak u titip k an h arta in i k ep ad am u ”, atau “ak u
m in ta p en jag aan n y a”, d an lafazh sem ak n a lain n y a. Q a b u l tid ak d i sy aratk an d en g an lafazh ,
tetap i cu k u p d en g an m en erim an y a.
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K em u d ian b ag aim an a ap ab ila terjad i k eru sak an atas b aran g y an g d ititip k an , ap ak ah
p ih ak y an g d ititip k an w ajib m en g g an tin y a atau tid ak ? P ih ak y an g d ititip i tid ak w ajib
m en g g an ti b aran g y an g d ititip k an ap ab ila terjad i k eru sak an p ad an y a jik a ia tid ak g eg ab ah
k aren a ia ad alah o ran g y an g d ip ercay a. O ran g y an g d ip ercay a tid ak m en jam in /m en an g g u n g
jik a teled o r. P en erap an p rin sip w ad i’ah y an g d ilak u k an ad alah w a d h i’a h ya d -d h a m a n a h y an g
d iterap k an p ad a rek en in g p ro d u k g iro . B erb ed a d en g an w a d h i’a h a m a n a h , d im an a p ih ak
y an g d ititip i(b an k ) b ertan g g u n g jaw ab atas k eu tu h an h arta titip an terseb u t. S ed an g k an p ad a
w a d h i’a h a m a n a h h arta titip an tid ak b o leh d im an faatk an o leh y an g d ititip i.
P rin sip w a d i’a h ya d -d h a m a n a h b iasa d iterap k an p ad a p ro d u k g iro , k aren a p ro d u k g iro
d alam b an k tid ak m en jan jik an ad an y a b ag i h asil k ep ad a n asab ah d i aw al, tetap i b an k
d ip erk en an k an u n tu k m em b erik an b o n u s k ep ad a n asab ah d en g an b esaran terg an tu n g p ad a
k eb ijak san aan d an k ep u tu san b an k . N asab ah d isin i b ertin d ak seb ag ai y an g m em in jam k an
u an g d an b an k b ertin d ak seb ag ai y an g d ip in jam i.
1 . P rin sip M u d h arab ah
Istilah “M u d h arab ah ” m eru p ak an istilah y an g p alin g b an y ak d ig u n ak an o leh b an k -
b an k Islam . P rin sip in i ju g a d ik en al seb ag ai “q irad h ” atau “m u q arad ah ”. M u d h arab ah
m en u ru t A n to n io (2 0 0 1 ) ad alah p erjan jian a tas su atu jen is p erk o n g sian , d im an a p ih ak
p ertam a m en y ed iak an d an a, d an p ih ak k e d u a b ertan g g u n g jaw ab atas p en g elo laan u sah a.
H asil u sah a d ib ag ik an sesu ai d en g an n isb ah y an g telah d isep ak ati b ersam a secara aw al.
D alam tran sak si d en g an p rin sip M u d h arab ah h aru s d ip en u h i ru k u n M u d h arab ah y aitu :
a. S h ah ib u l m aal (p em ilik d an a/n asab ah )
b . M u d h arib (p en g elo la d an a/p en g u sah a/b an k )
c. A m al (u sah a/p ek erjaan )
d . Ijab k ab u l
D alam p rin sip m u d h arab ah , p en y im p an atau d ep o san b ertin d ak seb ag ai p em ilik m o d al
sed an g k an b a n k b ertin d ak seb ag ai p en g elo la. D an a y an g tersim p an k em u d ian o leh b an k
d ig u n ak an u n tu k m elak u k an p em b iay aan , d alam h al in i ap ab ila b an k m en g g u n ak an n y a u n tu k
p em b iay aan m u d h arab ah , m ak a b an k b ertan g g u n g jaw ab atas k eru g ian y an g m u n g k in terjad i.
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B erd asark an k ew en an g an y an g d ib erik an o leh p ih ak p en y im p an , m ak a p rin sip
m u d h arab ah d ib ag i m en jad i tig a b ag ian , y aitu :
a . M u d h a ra b a h M u tla q o h , y aitu b en tu k k erja sam a an tara sh a h ib u l m a l d an m u d h a rib
y an g cak u p an n y a san g at lu as d an tid ak d ib atasi o leh sp esifik asi jen is u sah a, w ak tu , d an
d aerah b isn is. D alam p em b ah asan fiq h u lam a salafu s saleh serin g d ico n to h k an d en g an
u n g k ap an if’a l m a syi’ta (lak u k an lah sesu k am u ) d ari sh a h ib u l m a l k e m u d h a rib y an g
m em b eri k ek u asaan san g at b esar. N asab ah m en y erah k an sep en u h n y a k ep ad a p ih ak b an k
u n tu k b eb as b erin v estasi atau m em an faatk an p ad a jen is u sah a ap ap u n selam a tid ak m elan g g ar
p rin sip sy ariah . A p lik asi p ad a p erb an k an sy ariah leb ih b an y ak m en g g u n ak an m o d el
m u d h a ra b a h m u tla q a h p ad a p ro d u k p en g h im p u n an y an g d ilak u k an .
b . M u d h a ra b a h M u q a yya d , atau b iasa d ik en ala d en g an istilah restricted
m u d h a ra b a h /sp ecified m u d h a ra b a h . M o d el in i k eb alik an d ari m u d h a ra b a h m u tla q a h .
M u d h a rib d alam m o d el k ed u a in i d ib atasi o leh b atasan jen is u sah a, w ak tu , atau tem p at u sah a.
A d an y a p em b atasan in i serin g m en cerm in k an k ecen d eru n g an u m u m sh a h ib u l m a l d alam
m em asu k i jen is u sah a. K etik a sh a h ib u l m a l m em b erik an d an a k ep ad a m u d h a rib , p em b erian
d an a terseb u t su d ah d iik u ti d en g an b erb ag ai p ersy aratan . M isalk an n asab ah m en g in g in k an
d an a y an g d itaru h d ig u n ak an u n tu k b erin v estasi atau d im an faatk an u n tu k jen is u sah a
ag ro b isn is
3 . A k ad p elen g k ap
S alah satu ak ad p elen g k ap y an g d ap at d ip ak ai u n tu k p en g h im p u n d an a ad alah
w ak alah (p erw ak ilan ) y an g d alam ap lik asi p erb an k an terjad i ap ab ila n asab ah m em b erik an
k u asa k ep ad a b an k u n tu k m ew ak ili d irin y a d alam m elak u k an p ek erjaan jasa terten tu ,
sep ertiin k aso d an tran sfer u an g .
W ak alah atau w ik alah b erarti p en y erah an , p en d eleg asian atau p em b erian m an d at.
D alam b ah asa arab , w ak alah d ip ah am i seb ag ai al-tafw id . A k an tetap i, y an g d im ak s u d seb ag ai
al-w ak alah k aren a m an u sia m em b u tu h k an n y a. T id ak setiap o ran g m em p u n y ai k em am p u an
atau k esem p atan u n tu k m en y elesaik an seg ala u ru san n y a sen d iri. P ad a su atu w ak tu , seseo ran g
p erlu m en d eleg asik an p ek erjaan k ep ad a o ran g lain u n tu k m ew ak ili d irin y a.
R u k u n ak ad w ak lah y an g h aru s d ip en u h i d alam tran sak si ad alah :
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a. P elak u ak ad , y aitu m u w a kil (p em b eri k u asa) ad alah p ih ak y an g m em b erik an k u asa k eo ad a
p ih ak lain , d an w a kil (p en erim a k u asa) ad alah p ih ak y an g d ib eri k u asa.
b . O b jek ak ad , y aitu ta u kil (o b jek y an g d ik u asak an )
c. S h ig h a h y aitu ijab d an k ab u l.
S y arat-sy arat ak ad w ak alah y aitu :
a. O b jek ak ad h aru s jelas d an d ap at d iw ak ilk an ,
b . T id ak b erten tan g an d en g an sy ariat Islam .
B en tu k -b en tu k ak ad w ak alah an tara lain :
a. W a ka la h m u th la q a h , y aitu p erw ak ilan y an g tid ak terik at sy ariat terten tu
b . W a ka la h m u q a yya d , y aitu p erw ak ilan y an g terik at o leh sy arat-sy arat y an g telah d iten tu k an
d an d isep ak ati b ersam a.
W a ka la h ad alah tran sak si y an g b o leh d ib atalk an an tara d u a p ih ak d an setiap ih ak
m em ilik i h ak u n tu k m em b atalk an n y a. H al in i k aren a statu s w a ka la h d ari p ih ak o ran g y an g
m ew ak ilk an ad alah p em b erian izin , d an d ari p ih ak w ak il ad alah m em b erik an m an faat (jasa)
seh in g g a m asin g -m asin g tid ak terik at secara p erm an en . In ilah h u k u m aslan y a, ak an tetap i,
fu q o h a m en g ecu a lik an b eb erap a o b jek / h al, y aitu w ak alah m em p u n y ai h u k u m m en g ik at y an g
p erm an en seh in g g a tid ak d ap at m em b atalk an n y a secara sep ih ak .
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P R O D U K P E N Y A L U R A N D A N A (F IN A N C IN G )
D alam m en y alu rk an d an an y a p ad a n asab ah , secara g aris b esar p ro d u k p em b iay aan sy ar iah
terb ag i k ed alam em p at k ateg o ri y an g d ib ed ak an b erd asark an tu ju an p en g g u n aan n y a, y aitu : 1 )
P em b iay aan d en g an p rin sip ju al-b eli, 2 ) P em b iay aan d en g an p rin sip sew a, 3 ) P em b iay aan
d en g an p rin sip b ag i h asil, 4 )P em b iay aan d en g an ak ad p elen g k ap
1 ) P rin sip ju al B eli (B eli)
P rin sip ju al b eli d ilak san ak an seh u b u n g an d en g an ad an y a p erp in d ah an k ep em ilik an
b aran g atau b en d a (tran sfer o f p ro p erty ). T in g k at k eu n tu n g an b an k d iten tu k an d i d ep an
m en jad i b ag ian h arg a atas b aran g y an g d iju al.
T ran sak si ju al-b eli d ap at d ib ed ak an b erd asark an b en tu k p em b ay aran n y a d an w ak tu
p en y erah an b aran g n y a, y ak n i seb ag ai b erik u t:
a) P em b iay aan m u rab ah ah
M u rab ah ah (al-b ai b i tsam an ajil) leb ih d ik en al seb ag ai m u rab ah ah saja. M u rab ah ah
b erasal d ari k ata rib h u (k eu n tu n g an ), ad alah tran sak si ju al b eli d i m an a b an k m en y eb u t
ju m lah k eu n tu n g an n y a. B an k b ertin d ak seb ag ai p en ju al, sem en tara n asab ah seb ag ai p em b eli.
H arg a ju al ad alah h arg a b eli b an k d ari p em aso k d itam b ah k eu n tu n g an (m arjin )
K ed u a b elah p ih ak h aru s m en y ep ak ati h arg a ju al d an ja n g k a w ak tu p em b ay aran .
H arg a ju al d ican tu m k an d alam ak ad ju al b eli d an jik a telah d isep ak ati tid ak d ap at b eru b ah
selam a b erlak u n y a ak ad . D alam p erb an k an m u rab ah ah selalu d ilak u k an d en g an cara
p em b ay aran cicilan (b itsam an ajil, d an m u ajjal). D alam tran sak si in i b aran g d iserah k an
seg era setelah ak ad , sem en tara p em b ay aran d ilak u k an secara tan g g u h /cicilan .
b ) P em b iay aan S alam
S alam ad alah tran sak si ju al b eli d i m an a b aran g y an g d ip erju alb elik an b elu m ad a.
O leh k aren a itu , b aran g d iserah k an secara tan g g u h sem en tara p em b ay aran d ilak u k an secara
tu n ai. B an k b ertin d ak seb ag ai p em b eli, sem en tara n asab ah seb ag ai p en ju al. S ek ilas tran sak si
in i m irip ju al b eli ijo n , n am u n d alam tran sak si in i k u an titas, k u alitas, h arg a, d an w ak tu
p en y erah an b aran g h aru s d iten tu k an seca ra p asti.
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D alam p rak tik p erb an k an , k etik a b aran g telah d iserah k an k ep ad a b an k , m ak a b an k
ak an m en ju aln y a k ep ad a rek an an n asab ah atau n asab ah itu sen d iri secara tu n ai atau secara
cicilan . H arg a ju al y an g d itetap k an o leh b an k ad alah h arg a b eli b an k d ari n as ab ah d itam b ah
k eu n tu n g an . D alam h al in i b an k m en ju aln y a secara tu n ai b iasan y a d iseb u t d en g an
p em b iay aan talan g an (b rid g in g fin an cin g ). S ed an g k an d alam h al b an k m en ju aln y a secara
cicilan .
K eten tu an u m u m P em b iay aan S alam ad alah seb ag ai b erik u t:
● P em b elian h asil p ro d u k si h aru s d ik etah u i sp esifik asin y a secara jelas sep erti jen is,
m acam , u k u ran , m u tu d an ju m lah n y a. M isaln y a ju al b eli 1 0 0 k g m an g g a h aru m m an is
k u alitas "A " d en g an h arg a R p . 5 0 0 0 /k g , ak an d iserah k an p ad a p an en d u a b u lan
m en d atan g .
● A p ab ila h asil p ro d u k si y an g d iterim a cacat atau tid ak sesu ai ak ad m ak a n asab ah
(p ro d u sen ) h aru s b ertan g g u n g jaw ab d en g an cara an tara lain m en g am b ilk an d an a
y an g telah d iterim an y a atau m en g g an ti b aran g y an g sesu ai d en g an p esan an .
● M en g in g at b an k tid ak m en jad ik an b aran g y an g d ib eli atau d ip esan n y a seb ag ai
p ersed iaan (in v en to ry ), m ak a d im u n g k in k an b ag i b an k u n tu k m elak u k an ak ad salam
k ep ad a p ih ak k etig a (p em b eli k ed u a), sep erti B U L O G , p ed ag an g p asar in d u k atau
rek an an . M ek an ism e sep erti in i d iseb u t seb ag ai p a ra lel sa la m .
c) P em b iay aan Istish n a'
P ro d u k istish n a' m en y eru p ai p ro d u k salam , tap i d alam istish n a' p em b ay aran n y a d ap at
d ilak u k an o leh b an k d alam b eb erap a k ali (term in ) p em b ay aran . S k im istish n a' d alam B an k
S y ariah u m u m n y a d iap lik asik an p ad a p em b iay aan m an u fak tu r d a n k o n stru k si.
K eten tu an u m u m P em b iay aan Istish n a' ad alah sp esifik asi b aran g p esan an h aru s jelas sep erti
jen is, m acam u k u ran , m u tu d an ju m lah n y a. H arg a ju al y an g telah d isep ak ati d ican tu m k an
d alam ak ad Istish n a' d an tid ak b o leh b eru b ah selam a b erlak u n y a ak a d . Jik a terjad i p eru b ah an
d ari k riteria p esan an d an terjad i p eru b ah an h arg a setelah ak ad d itan d atan g an i, selu ru h b iay a
tam b ah an tetap d itan g g u n g n asab ah .
2 ) P rin sip S ew a (ijarah )
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T ran sak si ijarah d ilan d asi ad an y a p erp in d ah an m an faat. Jad i p ad a d asarn y a p rin sip
ijarah sam a saja d en g an p rin sip ju al b eli, tap i p erb ed aan n y a terletak p ad a o b jek tran sak si n y a.
B ila p ad a ju al-b eli o b jek tran sak sin y a ad alah b aran g p ad a ijarah o b jek tran sak sin y a ad alah
ja s a .
P ad a ak h ir m asa sew a, b an k d ap at saja m en ju al b aran g y a n g d isew ak an n y a k ep ad a
n asab ah . K aren a itu d alam p erb an k an sy ariah d ik en al ijarah m u n ta h iya h b itta m lik (sew a y an g
d iik u ti d en g an b erp in d ah n y a k ep em ilik an ). H arg a sew a d an h arg a ju al d isep ak ati p ad a aw al
p erjan jian .
3 ) P rin sip B ag i H asil (S y irk ah )
P ro d u k p em b iay aan sy ariah y an g d id asark an atas p rin sip b ag i h asil ad alah seb ag ai b erik u t:
a) P em b iay aan m u sy arak ah
B en tu k u m u m d ari u sah a b ag i h asil ad alah m u sy arak ah (sy irk ah atau sy arik ah ).
T ran sak si m u sy arak ah d ilan d asi ad an y a k ein g in an p ara p ih ak y an g b e k erja sam a u n tu k
m en in g k atk an n ilai aset y an g m erek a m ilik i secara b ersam a -sam a. S em u a b en tu k u sah a y an g
m elib atk an d u a p ih ak atau leb ih d i m an a m erek a secara b ersam a -sam a m em ad u k an selu ru h
b en tu k su m b er d ay a b aik y an g b erw u ju d m au p u n y an g tid ak b erw u ju d .
S ecara sp esifik b en tu k k o n trib u si d ari p ih ak y an g b ek erja sam a d ap at b eru p a d an a,
b aran g p erd ag an g an (trad in g asset), k ew irau sah aan (en trep ren eu rsh ip ), k ep an d aian (sk ill),
k ep em ilik an (p ro p erti), p eralatan (eq u ip m en t), atau in tan g ib le asset (sep erti h ak p a ten atau
g o o d w ill), k ep ercay aan atau rep u tasi (cred it w o rth in ess) d an b aran g -b aran g lain n y a y an g
d ap at d in ilai d en g an u an g . D en g an m eran g k u m selu ru h k o m b in asi d ari b en tu k k o n trib u si
m asin g -m asin g p ih ak d en g an atau tan p a b atasan w ak tu m en jad ik an p ro d u k in i san g at
flek sib el.
K eten tu an u m u m P em b iay aan M u sy arak ah ad alah seb ag ai b erik u t:
● S em u a m o d al d isatu k an u n tu k d ijad ik an m o d al p ro y ek m u sy aw arah d an d ik elo la
b ersam a-sam a. S etiap p em ilik m o d al b erh ak tu ru t serta d alam m en en tu k an k eb ijak an
u sah a y an g d ijalan k an o leh p elak san a p ro y ek . P em ilik m o d al d ip ercay a u n tu k
m en jalan k an p ro y ek m u sy arak ah d an tid ak b o leh m elak u k an tin d k an sep erti:
● M en g g ab u n g k an d an a p ro y ek d en g an h arta p rib ad i.
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● M en jalan k an p ro y ek m u sy arak ah d en g an p ih ak lain tan p a izin p em ilik m o d al lain n y a.
● M em b eri p in jam an k ep ad a p ih ak lain
● S etiap p em ilik m o d al d ian g g ap m en g ak h iri k erja sam a ap ab ila:
▪ M en arik d iri d ari p erserik atan
▪ M en in g g al d u n ia,
▪ M en jad i tid ak cak ap h u k u m
● B iay a y an g tim b u l d alam p elak san aan p ro y ek d an jan g k a w ak tu p ro y ek h aru s
d ik etah u i b e rsam a. K eu n tu n g an d ib ag i sesu ai p o rsi k esep ak atan sed an g k an k eru g ian
d ib ag i sesu ai d en g an p o rsi k o n trib u si m o d al.
P ro y ek y an g ak an d ijalan k an h aru s d iseb u tk an d alam ak ad . S etelah p ro y ek selesai n asab ah
m en g em b alik an d an a terseb u t b ersam a b ag i h asil y an g te lah d isep ak ati u n tu k b an k .
b ) P em b iay aan M u d h arab ah
S ecara sp esifik terd ap at b en tu k m u sy arak ah y an g p o p u ler d alam p ro d u k p erb an k an
sy ariah y aitu m u d h arab ah . M u d h arab ah ad alah b en tu k k erjasam a an tara d u a atau leb ih p ih ak
d i m an a p em ilik m o d al k ep ad a p en g elo la (m u d h a rib ) d en g an su atu p erjan jian p em b ag ian
k eu n tu n g an . B en tu k in i m en eg ask an k erja sam a d alam p ad u an k o n trib u si 1 0 0 % m o d al k as
d ari sh a h ib u l-m a a l d an k eah lian d ari m u d h a rib .
T ran sak si jen is in i tid ak m en sy aratk an ad an y a w ak il sh a h ib a l-m a a l d alam
m an ajem en p ro y ek . S eb ag ai o ran g k ep ercay aan , m u d h a rib h aru s b ertin d ak h ati-h ati d an
b ertan g g u n g jaw ab u n tu k setiap k eru g ian y an g terjad i ak ib at k elalaian . S ed an g k an seb ag ai
w ak il sh a h ib a l-m a a l d ia d ih arap k an u n tu k m en g elo la m o d al d en g an cara terten tu u n tu k
m en cip tak an lab a o p tim al.
P erb ed aan y an g esen sial d ari m u sy arak ah d an m u d h arab ah terletak p ad a b esarn y a
k o n trib u si atas m an ajem en d an k eu an g an atau salah satu d ian tara itu . D alam m u d h arab ah ,
m o d al h an y a b erasal d ari satu p ih ak , sed an g k an d alam m u sy arak ah m o d al b erasal d ari d u a
p ih ak atau leb ih .
M u sy arak ah d an d an m u d h arab ah d alam literatu r fiq ih b erb en tu k p erjan jian
k ep ercay aan (u q u d a l-a m a n a h ) y an g m en u n tu t tin g k at k eju ju ran y an g tin g g i d an m en ju n ju n g
k ead ilan . K aren an y a m asin g -m asin g p ih ak h aru s m en jag a k eju ju ran u n tu k k ep en tin g an
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b ersam a d an setiap u sah a d ari m asin g -m asin g p ih ak u n tu k m elak u k an k ecu ran g an d an
k etid ak ad ilan p em b ag ian p en d ap atan b etu l-b etu l ak an m eru sak ajaran islam .
K eten tu an u m u m sk em a p em b iay aan m u d h arab ah ad alah seb ag ai b erik u t:
● Ju m lah m o d al y an g d iserah k an k ep ad a n asab ah selak u p en g elo la m o d al h aru s
d iserah k an tu n ai, d an d ap at b eru p a u an g atau b aran g y an g d in y atak an n ilain y a d alam
satu an u an g . A p ab ila m o d al d iserah k an secara b ertah ap h aru s jelas, tah ap an n y a d an
d isep ak ati b ersam a.
● H asil d ari p en g elo laan m o d al p em b iay aan m u d h arab ah d ap at d ip erh itu n g k an d en g an
cara, y ak n i:
● P erh itu n g an d ari p en d ap atan p ro y ek (reven u e sh a rin g )
● P erh itu n g an d ari k eu n tu n g an p ro y ek (p ro fit sh a rin g )
● H asil u sah a d ib ag i sesu ai d en g an p ersetu ju an d alam ak ad , p ad a setiap b u lan atau
w ak tu y an g d isep ak ati. B an k selak u p em ilik m o d al m en an g g u n g selu ru h k eru g ian
k ecu ali ak ib at k elalaian d an p en y im p an g an p ih ak n asab ah , sep erti p en y elew en g an ,
k ecu ran g an d an p en y alah g u n aan d an a.
● B an k b erh ak m elak u k an p en g aw asan terh ad ap p e k erjaan n am u n tid ak b erh ak
m en cam p u ri u ru san p ek erjaan /u sah a n asab ah . Jik a n asab ah cid era jan ji d en g an
sen g aja, m isaln y a tid ak m au m em b ay ar k ew ajib an atau m en u n d a p em b ay aran
k ew ajib an , m ak a ia d ap at d ik en ak an san k si ad m in istrasi jasa P erb an k an S y ariah
4 . P em b iay aan d en g an ak ad p elen g k ap
A k ad p elen g k ap in i tid ak d itu n ju k k an u n tu k m en cari k eu n tu n g an , tap i d itu n ju k k an
u n tu k m em p erm u d ah p elak san aan p em b iay aan . Y an g m em b ah as ak ad ak ad p elen g k ap
ad alah :
a. H iw ay ah (alih u tan g p iu tan g )
T u ju an u n tu k m em b an tu m en d a p atk an m o d al tu n ai ak ad ag ar d ap at m elan ju tk an
p ro d u k sin y a. F asilitas in i lazim u n tu k m em b an tu su p -p lier m en d ap atk an m o d al tu n ai ag ar
d ap at m elan ju tk an p ro d u k si.
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b . R ah n (g ad ai)
T u ju an u n tu k m em b erik an jam in an p em b ay aran k em b ali k ep ad a b an k d alm
m em b erik an p e m b iay aan .
c. Q ard h a (p in jam an u an g )
T u ju an n y a u n tu k m em in jam k an u an g d ari b an k k ep ad a n asab ah atau an g g o ta.
A p lik asi q ard h d alam p erb an k an b iasan y a d alam em p at h al, y aitu :
● S eb ag ai p in jam an talan g an h aji
● S eb ag ai p in jam an tu n ai (cash ad v an ced ) d ari p ro d u k k a rtu k red it sy ariah
● S eb ag ai p in jam an k ep ad a p en g u sah a k ecil
● S eb ag ai p in jam an k ep ad a p en g u ru s b an k
d . W ak alah (p erw ak ilan )
T u ju an u n tu k m en jam in p em b ay aran su atu k ew jib an p em b ay aran . W ak alah d alam
ap lik asi p erb an k an terjad i ap ab ila n asab ah m em b erik an k u asa k ep ad a b an k u n tu k m ew ak ili
d irin y a m elak u k an p ek erjaan jasa terten tu , sep erti p em b u k u an L /C , in k aso d an tran sfer u an g .
e. K afalah (B an k G aran si).
D ib erik an d en g an tu ju an u n tu k m en jam in p em b ay aran su atu k ew ajib an p em b ay aran .
P R O D U K J A S A (S E R V IC E )
Jasa p erb an k an p en g h u b u n g an tara p ih ak y an g m em b u tu h k an d an a d en g an p ih ak
y an g k eleb ih an d an a, b an k sy ariah d ap at p u la m elak u k an b erb ag ai lay an an jasa p erb an k an
p ad a n asab ah d en g an m en d ap at im b alan b eru p a sew a atau k eu n tu n g an . B an k S y ari’ah d ap at
m elak u k an b erb ag ai p e lay an an jasa p erb an k an k ep ad a n asab ah d en g an m en d ap atk an im b alan
b eru p a sew a atau k eu n tu n g an . Jasa p erb an k an terseb u t an tara lain b eru p a v alu ta asin g (al -
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S h arf), sew a tem p at sim p an an (safe d ep o sit b o x ), d an jasa tata lak san a ad m in istrasi d o k u m en
(c u s to d io n ). Ja sa p e rb a n k a n d ib a g i a ta s:
1 . A l-S h arf (ju al b eli falu ta asin g )
S ejalan d en g an p rin sif sh arf ju al b eli m ata u an g y an g tid ak sejen is in i, p en y erah an n y a
h aru s d ilak u k an p ad a w ak tu y an g sam a (sp o t).
2 . Ijarah (sew a tem p at sim p an an / safe d ep o sit b o x )
Jen is k eg iatan ijarah an tara lain , p en y ew a k o tak sim p an an jasa p elak san a
ad m in istrasi d o k u m en b an k m en d ap at im b aln sew a d ari jasa terseb u t. P em b iay aan d en g an
p erin sip ju al b eli d itu n ju k k an u n tu k m em ilik i b aran g , sed an g k an y an g en g g u n ak an p erin sip
sew a d itu n ju k k an u n tu k m en d ap atk an jasa. P rin sip b ag i h asil d ig u n ak an u n tu k u sah a
k erjasam a y an g d itu n ju k k an g u n a m en d ap atk an b aran g d an jasa sek alig u s.
P ad a k ateg o ri p ertam a d an k ed u a, tig k at k eu n tu n g an b an k d iten tu k an d id ep an d an
m en jad i b ag ian h arg a atas b aran g d an jasa y an g d iju al. P ro d u k y an g terasu k d alam k elo m p o k
a d a la h p ro d u k y a n g m e n g g u n a k a m p rin s ip ju a l b e li. Ija ra h w a iq tin a a d a la h a k a d se w a m e n y e w a
a n ta ra b a n k (m u a a jir) d e n g a n p e n y e w a (m u sta jir) y a n g d i ik u ti ja n ji b a h w a p a d a sa a t y a n g d i te n tu k a n
k e p e m ilik a n b a ra n g se w a a n a k a n b e rp in d a k e m u sta jir.
D A FTA R PU STA K A
h ttp s ://w w w .a c a d e m ia .e d u /3 7 9 4 7 0 5 5 /P ro d u k _ P e n g h im p u n a n _ D a n a
h ttp s ://w w w .o jk .g o .id /id /k an a l/s y a r ia h /te n ta n g - s y a r ia h /P a g e s /K o n s e p - O p e r a s io n a l - P B S .a s p x
h ttp s ://w w w .a c a d e m ia .e d u /2 4 3 8 9 5 3 5 /P R O D U K _ D A N _ J A S A _ P E R B A N K A N _ S Y A R IA H
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BAB V
BA N K SEN TR A L
S E J A R A H B E R D IR IN Y A B A N K S E N T R A L
P ad a tah u n 1 9 5 1 , m u n cu l d esak an k u at u n tu k m en d irik an b an k sen tral seb ag ai w u ju d
k ed au latan ek o n o m i R ep u b lik In d o n esia. O leh k aren a itu , P em erin tah m em u tu sk an u n tu k
m em b en tu k P an itia N asio n alisasi D JB . P ro ses n asio n alisasi d ilak u k an m elalu i p em b elian
sah am D JB o leh P em erin tah R I, d en g an b esaran m en cap ai 9 7 % .
P e m e rin ta h R I p a d a ta n g g a l 1 J u li 1 9 5 3 m e n e rb itk a n U U N o .1 1 T a h u n 1 9 5 3 te n ta n g
P o k o k B an k In d o n esia, y an g m en g g an tik an D JB W et T ah u n 1 9 2 2 . S ejak 1 Ju li 1 9 5 3 B an k
In d o n esia secara resm i b erd iri seb ag ai B an k S en tral R ep u b lik In d o n esia.
U U N o .1 1 T a h u n 1 9 5 3 m e ru p a k a n k e te n tu a n p e rta m a y a n g m e n g a tu r B I s e b a g a i b a n k
sen tral. T u g as B I tid ak h an y a seb ag ai b an k sirk u lasi, m elain k an seb ag ai b an k k o m ersial
m elalu i p em b erian k red it. P ad a m asa in i, terd ap at D ew an M o n eter (D M ) y an g b ertu g as
m en etap k an k eb ijak an m o n eter. D M d ik etu ai M en teri K eu an g an d en g an an g g o ta G u b ern u r
B I d an M en teri P erd ag an g an . S elan ju tn y a, B I b ertu g as m en y elen g g arak an k eb ijak an m o n eter
y an g telah d itetap k an o leh D M .
TU JU A N D A N TU G A S BA N K SEN TR A L
T u ju an T u n g g al
D alam k ap asitasn y a seb ag ai b an k sen tral, B an k In d o n esia m em p u n y ai satu tu ju an
tu n g g al, y aitu m en cap ai d an m em elih ara k estab ilan n ilai ru p iah . K esta b ilan n ilai ru p iah in i
m en g an d u n g d u a asp ek , y aitu k estab ilan n ilai m ata u an g terh ad ap b aran g d an jasa, serta
k estab ilan terh ad ap m ata u an g n eg ara lain .
A sp ek p ertam a tercerm in p ad a p erk em b an g an laju in flasi, sem en tara asp ek k ed u a
tercerm in p ad a p erk em b an g an n ilai tu k ar ru p iah terh ad ap m ata u an g n eg ara lain . P eru m u san
tu ju an tu n g g al in i d im ak su d k an u n tu k m em p erjelas sasaran y an g h aru s d icap ai B an k
In d o n esia serta b atas-b atas tan g g u n g jaw ab n y a. D en g an d em ik ian , tercap ai atau tid ak n y a
tu ju an B an k In d o n esia in i k elak ak an d ap at d iu k u r d en g an m u d ah .
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T ig a P ilar U tam a
U n tu k m en cap ai tu ju an terseb u t B an k In d o n esia d id u k u n g o leh tig a p ilar y an g m eru p
ak an tig a b id an g tu g asn y a. K etig a b id an g tu g as terseb u t p erlu d iin teg rasi ag ar tu ju an
m en cap ai d an m em elih ara k estab ilan n ilai ru p iah d ap at d icap ai secara efek tif d an
e fis ie n .B e rik u t a d a la h tu g a s B a n k s e n tra l :
1 . M en eta p k a n d a n m ela k sa n a k a n k eb ija k a n m o n eter
B an k In d o n esia (B I) m en g atu r ju m lah u an g y an g b ered ar m elalu i k eb ijak an m o n eter.
C aran y a y aitu B I m en etap k an s asaran m o n eter d en g an m em p erh atik an sasaran laju in flasi
d an m elak u k an p en g en d alian m o n eter.
K eb ijak an m o n eter in i m en g g u n ak an 4 in stru m en , y aitu o p erasi p asar terb u k a, tin g k at
d isk o n to , cad an g an w ajib m in im u m , d an p en g atu ran k red it atau p em b iay aan , b aik secara
k o n v en sio n al m au p u n secara sy ariah .
2 . M en g a tu r d a n m en ja g a k ela n ca ra n sistem p em b a y a ra n
B an k In d o n esia b erw en an g u n tu k m elak san ak an serta m em b erik an p ersetu ju an d an
izin atas p en y elen g g araan jasa sistem p em b ay aran . L alu , B I ju g a m ew ajib k an k ep ad a selu ru h
p en y elen g g ara jasa sistem p em b ay aran u n tu k m en y am p aik an lap o ran ten tan g k eg iatan jasa
keuangannya.
3 . M en jag a stab ilitas sistem k eu an g an
B an k In d o n esia b erw en an g u n tu k m en g aw asi k eg iatan lem b ag a k eu an g an d an
m en g ak ses in fo rm asi y an g d in ilai ak an m en g an cam stab ilitas k eu an g an . S elain itu , B I ju g a
b erfu n g si seb ag ai len d er o f th e la st reso rt atau su m b er p in jam an terak h ir. M ak su d n y a ad alah ,
m isaln y a ad a b an k y an g sed an g m en g alam i k esu litan lik u id itas, m ak a B an k In d o n esia ak an
m em b erik an k red it atau p em b iay aan .
29
TU JU A N D A N TU G A S D EW A N G U BER N U R
P ad a P asal 4 3 U n d an g -U n d an g N o m o r 2 3 T ah u n 1 9 9 9 ten tan g B an k In d o n esia
m en jelask an b ah w a G u b ern u r B an k In d o n esia w ajib m en y elen g g arak an R ap at D ew an
G u b ern u r (R D G ) sek u ran g -k u ran g n y a sek ali d alam seb u lan u n tu k m en etap k an k eb ijak an
u m u m d i b id an g m o n eter, atau sek u ran g -k u ran g n y a sek ali d alam sem in g g u u n tu k m elak u k an
e v a lu a s i a ta s p e la k s a n a a n k e b ija k a n .P a d a P a s a l 4 1 U n d a n g -U n d a n g N o m o r 2 3 T a h u n 1 9 9 9
ten tan g B an k In d o n esia, G u b ern u r d iu su lk an d an d ian g k at o leh P resid en d en g an p ersetu ju an
D e w a n P e rw a k ila n R a k y a t (D P R ).G u b e rn u r B a n k In d o n e s ia ju g a m e m ilik i tu g a s u n tu k
b ersin erg i d en g an p em erin tah y an g d i an taran y a m en g en ai k as p em erin tah , p in jam an lu ar
n eg eri, R an can g an A n g g aran P en d ap atan d an B elan ja N eg ara (R A P B N ), serta lain n y a.
B erik u t ad alah tu g as d ew an g u b ern u r :
(1 ) D ew an G u b ern u r m en g an g k at d an m em b erh en tik an p eg aw ai B an k In d o n esia.
(2 ) D ew an G u b ern u r m en etap k an p eratu ran k ep eg aw aian , sistem p en g g ajian , p en g h arg aan ,
p en siu n , d an tu n jan g an h ari tu a serta p en g h asilan lain n y a b ag i p eg aw ai B an k In d o n esia.
P E R K E M B A N G A N B A N K S E N T R A L IS L A M
D ereg u lasi p erb an k an d im u lai sejak tah u n 1 9 8 3 . P ad a tah u n terseb u t, B I m em b erik an
k elelu asaan k ep ad a b an k -b an k u n tu k m en etap k an su k u b u n g a. P em erin tah b erh arap d en g an
k eb ijak an d ereg u lasi p erb an k an m ak a ak an tercip ta k o n d isi d u n ia p erb an k an y an g leb ih
efisien d an k u at d alam m en o p an g p erek o n o m ian . P ad a tah u n 1 9 8 3 terseb u t p em erin tah
In d o n esia p ern ah b eren can a m en erap k an "sistem b ag i h asil" d alam p erk red itan y an g
m eru p ak an k o n sep d ari p erb an k an sy ariah .
P ad a tah u n 1 9 8 8 , P em erin tah m en g elu ark an P ak et K eb ijak an D ereg u lasi P erb an k an
1 9 8 8 (P ak to 8 8 ) y an g m em b u k a k esem p atan selu as -lu asn y a k ep ad a b isn is p erb an k an h aru s
d ib u k a selu as-lu asn y a u n tu k m en u n jan g pem bangunan (lib eralisasi s is te m
p erb an k an ). M esk ip u n leb ih b an y ak b an k k o n v en sio n al y an g b erd iri, b eb erap a u sah a -u sah
p erb an k an y an g b ersifat d aerah y an g b erasask an sy ariah ju g a m u lai b erm u n cu lan .
In isiatif p en d irian b an k Islam In d o en sia d im u lai p ad a tah u n 1 9 8 0 m elalu i d isk u si -
d isk u si b ertem ak an b an k Islam seb ag ai p ilar ek o n o m i Islam . S eb ag ai u ji co b a, g ag asan
30
p e r b a n k a n I s la m d ip r a k te k k a n d a la m s k a la y a n g r e la tif te r b a ta s d i a n ta r a n y a d i B a n d u n g ( B a it
A t-T am w il S alm an IT B ) d an d i Jak arta (K o p erasi R id h o G u sti).
T ah u n 1 9 9 0 , M ajelis U lam a In d o n esia (M U I) m em b en tu k k elo m p o k k erja u n tu k
m en d irik an B an k Islam d i In d o n esia. P ad a tan g g al 1 8 – 2 0 A g u stu s 1 9 9 0 , M ajelis U lam a
In d o n esia (M U I) m en y elen g g arak an lo k ak ary a b u n g a b an k d an p erb an k an d i C isaru a, B o g o r,
Jaw a B arat. H asil lo k ak ary a terseb u t k em u d ian d ib ah as leb ih m en d alam p ad a M u sy aw arah
N asio n al IV M U I d i Jak arta 2 2 – 2 5 A g u stu s 1 9 9 0 , y an g m en g h asilk an am an at b ag i
p em b en tu k an k elo m p o k k erja p en d irian b an k Islam d i In d o n esia. K elo m p o k k erja d im ak su d
d iseb u t T im P erb an k an M U I d en g an d ib eri tu g as u n tu k m elak u k an p en d ek atan d an k o n su ltasi
d en g an sem u a p ih ak y an g terk ait.
S eb ag ai h asil k erja T im P erb an k an M U I terseb u t ad alah b erd irilah b an k sy ariah
p ertam a d i In d o n esia y aitu P T B an k M u am alat In d o n esia (B M I), y an g sesu ai ak te
p en d irian n y a, b erd iri p ad a tan g g al 1 N o p em b er 1 9 9 1 . S ejak tan g g al 1 M ei 1 9 9 2 , B M I resm i
b e ro p e ra s i d e n g a n m o d a l a w a l s e b e s a r R p 1 0 6 .1 2 6 .3 8 2 .0 0 0 ,-
P ad a aw al m asa o p erasin y a, k eb erad aan b an k sy ariah b elu m lah m em p ero leh p erh atian
y an g o p tim al d alam tatan an sek to r p erb an k an n asio n al. L an d asan h u k u m o p erasi b an k y an g
m en g g u n ak an sistem sy ariah , saat itu h an y a d iak o m o d ir d alam salah sa tu ay at ten tan g "b an k
d en g an sistem b ag i h asil"p ad a U U N o . 7 T ah u n 1 9 9 2 ; tan p a rin cian lan d asan h u k u m sy ariah
serta jen is-jen is u sah a y an g d ip erb o leh k an .
P ad a tah u n 1 9 9 8 , p em erin tah d an D ew an P erw ak ilan R ak y at m elak u k an
p en y em p u rn aan U U N o . 7 /1 9 9 2 terseb u tm en jad i U U N o . 1 0 T ah u n 1 9 9 8 , y an g secara teg as
m en jelask an b ah w aterd ap at d u a sistem d alam p erb an k an d i tan ah air ( d u a l b a n kin g
s y s te m ),y a itu s is te m p e rb a n k a n k o n v e n s io n a l d a n s is te m p e rb a n k a n s y a ria h . P e lu a n g in i
d isam b u t h an g at m asy arak at p erb an k an , y an g d itan d ai d en g an b erd irin y a b eb erap a B an k
Islam lain , y ak n i B an k IF I, B an k S y ariah M an d iri, B an k N iag a, B an k B T N , B an k M eg a,
B an k B R I, B an k B u k o p in , B P D Jab ar d an B P D A ceh d ll.
P en g esah an b eb erap a p ro d u k p eru n d an g an y an g m em b erik an k ep astian h u k u m d an
m e n in g k a tk a n a k tiv ita s p a s a r k e u a n g a n s y a ria h , s e p e rti: (i) U U N o .2 1 ta h u n 2 0 0 8 te n ta n g
P e rb a n k a n S y a ria h ; (ii) U U N o .1 9 ta h u n 2 0 0 8 te n ta n g S u ra t B e rh a rg a S y a ria h N e g a ra
(s u k u k ); d a n (iii) U U N o .4 2 ta h u n 2 0 0 9 te n ta n g A m a n d e m e n K e tig a U U N o .8 ta h u n 1 9 8 3
31
te n ta n g P P N B a ra n g d a n J a s a . D e n g a n te la h d ib e rla k u k a n n y a U n d a n g -U n d a n g N o .2 1 T a h u n
2 0 0 8 ten tan g P erb an k an S y ariah y an g terb it tan g g al 1 6 Ju li 2 0 0 8 , m ak a p en g em b an g an
in d u stri p erb an k an sy ariah n asio n al sem ak in m em ilik i lan d asan h u k u m y an g m em ad ai d an
ak an m en d o ro n g p ertu m b u h an n y a secara leb ih cep at lag i. D en g an p ro g res p erk em b an g an n y a
y an g im p resif, y an g m en cap ai rata -rata p ertu m b u h an aset leb ih d ari 6 5 % p ertah u n d alam lim a
tah u n terak h ir, m ak a d ih arap k an p eran in d u stri p erb an k an sy ariah d alam m en d u k u n g
p e re k o n o m ia n n a s io n a l a k a n s e m a k in s ig n ifik a n .L a h irn y a U U P e rb a n k a n S y a ria h m e n d o ro n g
p en in g k atan ju m lah B U S d ari seb an y ak 5 B U S m en jad i 1 1 B U S d alam k u ru n w ak tu k u ran g
d ari d u a tah u n (2 0 0 9 -2 0 1 0 ).
S ejak m u lai d ik em b an g k an n y a sistem p erb an k an sy ariah d i In d o n esia, d alam d u a
d ek ad e p en g em b an g an k eu an g an sy ariah n asio n al, su d ah b an y ak p en cap aian k em aju an , b aik
d ari asp ek lem b ag aan d an in frastru k tu r p en u n jan g , p eran g k at reg u lasi d an sistem
p en g aw asan , m au p u n a w a ren ess d an literasi m asy arak at terh ad ap lay an an jasa k eu an g an
sy ariah . S istem k eu an g an sy ariah k ita m en jad i salah satu sistem terb aik d an terlen g k ap y an g
d iak u i secara in tern asio n al. P er Ju n i 2 0 1 5 , in d u stri p erb an k an sy ariah terd iri d ari 1 2 B an k
U m u m S y ariah , 2 2 U n it U sah a S y ariah y an g d im ilik i o leh B an k U m u m K o n v en sio n al d an
1 6 2 B P R S d e n g a n to ta l a s e t s e b e s a r R p . 2 7 3 ,4 9 4 T riliu n d e n g a n p a n g s a p a s a r 4 ,6 1 % . K h u s u s
u n tu k w ilay ah P ro v in si D K I Jak arta, to tal aset g ro ss, p em b iay aan , d an D an a P ih ak
K e tig a (B U S d a n U U S ) m a s in g -m a s in g s e b e s a r R p . 2 0 1 ,3 9 7 T riliu n , R p . 8 5 ,4 1 0 T riliu n d a n
R p . 1 1 0 ,5 0 9 T riliu n
P ad a ak h ir tah u n 2 0 1 3 , fu n g si p en g atu ran d an p en g aw asan p erb an k an b erp in d ah d ari
B an k In d o n esia k e O to ritas Jasa K eu an g an . M ak a p en g aw asan d an p en g atu ran p erb an k an
sy ariah ju g a b eralih k e O JK . O JK selak u o to ritas sek to r ja sa k eu an g an teru s
m en y em p u rn ak an v isi d an strateg i k eb ijak an p en g em b an g an sek to r k eu an g an sy ariah y an g
telah tertu an g d alam R o ad m ap P erb an k an S y ariah In d o n esia 2 0 1 5 -2 0 1 9 y an g d ilau n ch in g
p ad a P asar R ak y at S y ariah 2 0 1 4 . R o ad m ap in i d ih arap k an m en jad i p an d u an arah
p en g em b an g an y an g b erisi in siatif-in isiatif strateg is u n tu k m en cap ai sasaran p en g em b an g an
y an g d itetap k an .
32
K A IT A N B A N K S E N T R A L D E N G A N U A N G V IR T U A L
P erk em b an g an tek n o lo g i in fo rm asi m en cetu sk an p em ik iran u n tu k m en cip tak an u an g
secara v irtu al y an g p ad a ak h irn y a ak an m en g h ilan g k an u an g secara fisik . M ata u an g v irtu al
(d ig ital) y an g saat in i lazim d iseb u t cryp to cu rren cy m eru p ak an aset y an g m em ilik i k o d e
k rip to g rafik seh in g g a san g at su lit u n tu k d ib ajak ( co u n terfeit) atau d ig an d ak an .
C ryp to cu rren cy d ik em b an g k an d alam sistem y an g terd esen tralisasi m en g g u n ak an tek n o lo g i
b lo ckch a in y aitu sek u m p u lan d ata (d istrib u ted led g er) y an g d ik elo la o leh jarin g an k o m p u ter
y an g u n ik .
P en g g u n aan m ata u an g d ig ital m em ilik i k eu n tu n g an d alam k ecep atan d an efisien si
b iay a tran sfer. S istem y an g terd esen tralisasi (b lo ckch a in ) ju g a m en g u ran g i resik o k eg ag alan
sistem secara k eselu ru h an . D i lain p ih ak , n ilai m ata u an g d ig ital ju g a m em ilik i sisi n eg atif, d i
an taran y a tin g k at v o latilitas y an g tin g g i y an g b erarti m asu k k ateg o ri h ig h risk fin a n cia l
in stru m en t jik a d ig u n ak an seb ag ai p en y im p an n ilai ( sto rin g va lu e ), ak tiv itas m in in g y an g
m em b u tu h k an en erg i listrik b esar, d an risik o d ig u n ak an d alam m en d u k u n g k eg iatan k rim in al
k aren a sistem terd esen tralisasi d i lu ar k en d ali p em erin tah .
S eb ag ian b esar B an k S en tral d i selu ru h d u n ia m asih m elaran g p en g g u n aan m ata u an g
d ig ital (m ata u an g k rip to ) seb ag ai alat p em b ay aran y an g sah k aren a sifatn y a y an g tid ak
d ik o n tro l o leh o to ritas m o n eter (B an k S en tral) setem p at. N am u n d em ik ian , b eb erap a tah u n
terak h ir, b eb erap a B an k S en tral m u lai m ew acan ak an p en cip taan m ata u an g d ig ital y an g
d iseb u t C en tra l B a n k D ig ita l C u rren cy (C B D C ). C B D C in i ten tu n y a b erb ed a d en g an m ata
u an g k rip to y an g saat in i b ered ar (B itco in , E th ereu m , d ll) k aren a C B D C d icip tak an secara
leg al d an d ik elo la o leh o to ritas m o n eter p ad a su atu n eg ara seh in g g a v o latilitas n ilain y a
d ih arap k an leb ih stab il.
P en cip taan C B D C seb ag ai altern atif m ata u an g k o n v en sio n al setid ak n y a h aru s
m em en u h i k o n d isi b ah w a C B D C h aru s m em en u h i k riteria seb ag ai m ed iu m o f ch a n g e y an g
p rak tis d an ren d ah b iay a seb ag aim an a rek en in g b erb asis m ata u an g k o n v en sio n al. H al in i
d ap at d iartik an rek en in g C B D C d ik elo la secara lan g su n g d i B an k S en tral atau rek en in g y an g
d ap at d iak ses o leh b an k k o m ersial m elalu i sk em a p u b lic p riv a te p a rtn ersh ip .
C B D C m em b erik an im b al h asil (b u n g a) y an g m en g ik u ti im b al h asil aset k eu an g an
b eb as resik o (risk-free a sset) sep erti S u rat B erh arg a N eg ara seh in g g a m em en u h i fu n g si
33
seb ag ai aset p en y im p an n ilai (sto rin g va lu e ). C B D C d ap at d iak ses secara lu as o leh
m asy arak at seb ag ai altern atif p en g g an ti u an g k o n v en sio n al d isertai b iay a k o n v ersi/tran sfer
b ertin g k at y an g terjad w al an tara C B D C d an u an g k o n v en sio n al. K eran g k a k erja k eb ijak an
m o n eter m am p u m en jag a n ilai C B D C stab il sep an jan g w ak tu d alam h u b u n g a n d en g an
k eb ijak an p en g en d alian in flasi
D A FTA R PU STA K A
h ttp s ://w w w .b i.g o .id /id /te n ta n g -b i/s e ja ra h -b i/d e fa u lt.a s p x
h ttp s ://w w w .b i.g o .id /id /te n ta n g -b i/p ro fil/d e fa u lt.a s p x
h ttp s ://jd ih .k e m e n k e u .g o .id /fu llte x t/2 0 0 4 /3 T A H U N 2 0 0 4 U U .H T M
h ttp s ://w w w .o jk .g o .id /id /k an a l/s y a r ia h /te n ta n g -s y a r ia h /p ag e s /se ja ra h - p e r b a n k a n - s y a r ia h .a s p x
h ttp s ://w w w .b i.g o .id /id /p u b lik a s i/ru a n g -m e d ia /n e w s -re le a s e /P a g e s /s p _ 2 4 1 7 7 2 2 .a s p x
34
BAB VI
B A N K S Y A R IA H
K O N S E P D A S A R B A N K S Y A R IA H
B an k b erasal d ari k ata b a n g u e (b ah asa P eran cis) d an d ari k ata b a n co (b ah asa Italia) y an g
b erarti p eti / lem ari atau b an g k u . P eti/ lem ari d an b an g k u m en jelask an fu n g si d asar d ari b an k
k o m ersial, y aitu : p erta m a , m en y ed iak an tem p at u n tu k m en itip k an u an g d en g an am an ( sa fe
keep in g fu n ctio n ), ked u a , m en y ed iak an alat p em b ay aran u n tu k m em b eli b aran g d an jasa
(tra n sa ctio n fu n ctio n ).
S ed an g k an m en u ru t k am u s b esar b ah asa In d o n esia b an k d iartik an seb ag ai lem b ag a
k eu an g an y an g u sah a p o k o k n y a m em b erik an k red it d an jasa d alam lalu lin tas p em b ay aran
dan peredaran uang.
P en g ertian b an k sy ariah atau b an k Islam d alam b u k u n y a E d y W ib o w o ad alah b an k y an g
b ero p erasi sesu ai d en g an p rin sip -p rin sip sy ariah Islam . B an k in i tata cara b ero p erasin y a
m en g acu k ep ad a k eten tu an -k eten tu an al-Q u ran d an h ad its
B an k y an g b ero p erasi sesu ai d en g an p rin sip -p rin sip sy ariah Islam m ak su d n y a ad alah
b an k y an g d alam b ero p erasin y a itu m en g ik u ti k eten tu an -k eten tu an sy ariah Islam , k h u su sn y a
y an g m en y an g k u t tata cara b erm u am alah secara Islam . D alam tata cara b erm u am alat itu
d ija u h i p r a k tik - p r a k tik y a n g d ik h a w a tir k a n m e n g a n d u n g u n s u r - u n s u r r ib a , u n tu k d iis i d e n g a n
k eg iatan -k eg iatan in v estasi atas d asar b ag i h asil d an p em b iay aan p erd ag an g an atau p rak tik -
p rak tik u sah a y an g d ilak u k an d i zam an R asu lu llah atau b en tu k -b en tu k u sah a y an g telah ad a
seb elu m n y a, tetap i tid ak d ilaran g o leh b eliau .
S ed an g k an m en u ru t S u tan R em y S h ah d ein y B an k S y ariah ad alah lem b ag a y an g b erfu n g si
seb ag ai in term ed iasi y aitu m en g erah k an d an a d ari m asy arak at d an m en y alu rk an k em b ali
d an a-d an a terseb u t k ep ad a m asy arak at y an g m em b u tu h k an d alam b en tu k p em b iay aan tan p a
b erd asark an p rin sip b u n g a, m elain k an b erd asark an p rin sip sy ariah .
M en u ru t u n d an g -u n d an g N o . 2 1 tah u n 2 0 0 8 , b an k sy ariah ad alah b an k y an g m en jalan k an
k eg iatan u sah an y a b erd asark an p rin sip sy ariah d an m en u ru t jen isn y a terd iri atas B an k U m u m
S y ariah d an B an k P em b iay aan R ak y at S y ariah .
35
Jad i, p en u lis b erk esim p u lan b ah w a b an k sy ariah ad alah b an k y an g o p erasio n aln y a
m en g h im p u n d an a d ari m asy arak at d an m en y alu rk an n y a k ep ad a m asy arak at b eru p a
p em b iay aan d en g an sistem b ag i h asil y an g b erd asark an k eten tu an -k eten tu an sy ariat Islam .
S E J A R A H P E R K E M B A N G A N B A N K S Y A R IA H
S ejarah p erk em b an g an d alam p erb an k an sy ariah d i In d o n esia seb ag ai seb u ah N eg ara
b erp en d u d u k M u slim terb esar d i d u n ia b aru p ad a ak h ir -ak h ir ab ad k e -2 0 in i m em ilik i b an k -
b an k y an g m en d asark an p en g elo laan n y a p ad a p rin sip sy ariah . P ad a aw al -aw al b erd irin y a
N eg ara In d o n esia p erb an k an m asih b erp eg an g p ad a sistem k o n v esio n al atau sistem b u n g a
b an k (in terst system ). P ad a tah u n 1 9 8 3 d ik elu ark an p ak et k eb ijak an b erk aitan d en g an
p e m b e ria n k e le lu a s a a n p e n e n tu a n tin g k a t s u k u b u n g a ,te rm a s u k b u n g a n o l p e rs e n ( z e r o
in terst). H al in i teru s b erlan g su n g p alin g tid ak h in g g a d ik elu ark an n y a p ak et k eb ijak an
O k to b er 1 9 8 8 (p ak to 8 8 ) seb ag ai k eb ijak an d ereg u lasi d i b id an g p erb an k an y an g
m em p erk en an k an b erd irin y a b an k -b an k b aru .
P erb an k an sy ariah d i In d o n esia d iaw ali d ari asp irasi m a sy arak at u n tu k m em ilik i
s e b u a h a lte rn a tif s is te m p e rb a n k a n y a n g Is la m i.P e rk e m b a n g a n d u n ia te ru s m e n g a la m i
k em aju an y an g sig n ifik an . D iaw ali b erd irin y a P T . B an k M u am alat In d o n esia tah u n 1 9 9 2 ,
y an g d alam k u ru n w ak tu h an y a 7 tah u n m am p u m em ilik i leb ih d ari 4 5 o u tlet y an g terb esar d i
Jak arta, B an d u n g , B alik p ap an , S em aran g d an M ak assar. U U N o . 7 T ah u n 1 9 9 2 ak h irn y a
te rg e ru s a k a n k e m a ju a n b a n k s y a ria h y a n g s e m a k in p e s a t.P e rk e m b a n g a n p e rb a n k a n s y a ria h
p a d a e ra re fo rm a s i d ita n d a i d e n g a n d is e tu ju in y a U U N o . 1 0 T a h u n 1 9 9 8 .D a la m u n d a n g -
u n d an g terseb u t d iatu r rin ci ten tan g lan d asan h u k u m serta jen is -jen is u sah a y an g d ap at
d io p erasik an d an d iim p lem en tasik an o leh b an k sy ariah . U n d an g u n d an g terseb u t ju g a
m em b erik an arah an b ag i b an k -b an k k o n v esio n al u n tu k m em b u k a cab an g s y ariah atau b ah k an
m en g k o n v ersik an d iri secara to tal m en jad i b an k sy ariah .
P E R B E D A A N B A N K S Y A R IA H D A N K O N V E N S IO N A L
S istem p erb an k an d i In d o n esia m em ilik i d u a m acam sistem o p erasio n al p erb an k an .
K e d u a s is te m p e rb a n k a n te rs e b u t a d a la h b a n k k o n v e n s io n a l d a n b a n k s y a ria h .P e rb a n k a n
sy ariah ad alah b an k y an g m en jalan k an k eg iatan u sah a b erd asark an p rin sip sy ariah , atau
p rin sip h u k u m islam y an g d iatu r d alam fatw a M ajelis U lam a In d o n esia (M U I). D en g an
d em ik ian , setiap ak tiv itas y an g d ilak u k an p ad a b an k sy ariah , b aik p en g h im p u n an d an a
36
m au p u n d alam ran g k a p en y alu ran d an a m em b erik an d an m en g en ak an im b alan atas d asar
p rin sip sy ariah , y ak n i ju al b eli d an b ag i h asil.
S ed an g k an , b an k k o n v en sio n al ad alah b an k y an g m en jalan k an k eg iatan n y a secara
k o n v en sio n al, m en g acu p ad a k e sep ak atan n asio n al m au p u n in tern asio n al, serta b erlan d ask an
h u k u m fo rm il n eg ara.
O to ritas Jasa K eu an g an (O JK ) m en jelask an p erb ed aan b an k sy ariah d an b an k
k o n v en sio n al, b ah w a p rin sip b an k sy ariah y an g d iatu r d alam fatw a M U I sep erti d i d alam n y a
p rin s ip k e a d ila n d a n k e s e im b a n g a n ('a d l w a ta w a z u n ), k e m a s la h a ta n (m a s la h a h ),
u n iv ersalism e (alam iy ah ), serta tid ak m en g an d u n g g h arar, m ay sir, rib a, zalim , d an o b y ek
yang haram .
U U P erb an k an S y ariah ju g a m en g am an ah k an , b erd asark an p erb ed aan b an k sy ariah
d an b an k k o n v en sio n al tad i, u n tu k m en jalan k an fu n g si so sial d en g an m en jalan k an fu n g si
sep erti lem b ag a b aitu l m al, y aitu m en erim a d an a y an g b erasal d ari zak at, in fak , sed ek ah ,
h ib ah , atau d an a so sial lain n y a d an m en y alu rk an n y a k ep ad a p en g elo la w ak af (n azh ir) sesu ai
k eh en d ak p em b eri w ak af (w ak if).
D alam p erb ed aan b an k sy ariah d an b an k k o n v en sio n al in i, sistem p erb an k an sy ariah
d an p erb an k an k o n v en sio n al b ersin erg i u n tu k m en d u k u n g m o b ilisasi d an a m asy arak at secara
leb ih lu as u n tu k m en in g k atk an k em am p u an p em b iay aan b ag i se k to r-sek to r p erek o n o m ian
n asio n al.
S ecara u m u m , p erb ed aan b an k sy ariah d an b an k k o n v en sio n al terletak p ad a b en tu k
u sah a b an k sy ariah terd iri atas B an k U m u m d an B an k P em b iay aan R ak y at S y ariah (B P R S ),
d en g an p erb ed aan p o k o k B P R S d ilaran g m en erim a sim p an an b e ru p a g iro d an ik u t serta
d alam lalu lin tas sistem p em b ay aran .
K E K U A T A N D A N K E L E M A H A N P E R B A N K A N S Y A R IA H D I IN D O N E S IA
K eu n g g u lan b an k sy ariah y aitu :
1 ) M ek an ism e B an k S y ariah d id asark an p ad a p rin sip efisien si, k ead ilan , d an k eb ersam aan .
2 ) T id ak m u d ah d ip en g aru h i g ejo lak m o n eter. P en en tu an h arg a b ag i b an k b ag i h asil
d id asark an p ad a k esep ak atan an tara b an k d en g an n asab ah p en y im p an an d an a sesu ai d en g an
37
jen is sim p an an d an jan g k a w ak tu n y a, y an g ak an m en en tu k an b esar k eciln y a p o rsi b ag i h asil
y an g ak an d iterim a p en y im p an .
3 ) B an k S y ariah leb ih m an d iri d alam p en en tu an k eb ijak an b ag i h asiln y a
4 ) B an k S y ariah relatif leb ih m u d ah m eresp o n k eb ijak an p em erin tah
5 ) T erh in d ar d ari p rak tik m o n ey lau n d erin g .
S ed an g k an , K elem ah an b an k sy ariah y aitu :
K elem ah an b an k sy ariah ya n g p erta m a ad alah b ah w a b an k d en g an sistem in i terlalu
b erp rasan g k a b aik k ep ad a sem u a n asab ah n y a d an b erasu m si b ah w a sem u a o ran g y an g terlib at
d a la m b a n k Is la m a d a la h ju ju r.D e n g a n d e m ik ia n b a n k Is la m s a n g a t ra w a n te rh a d a p m e re k a
y an g b eritik ad tid ak b aik ,seh in g g a d ip erlu k an u sah a tam b ah an u n tu k m en g aw asi n asab ah
y an g m en erim a p em b iay aan d ari b an k sy ariah .
K ed u a , sistem b ag i h asil m em erlu k an p erh itu n g an -p erh itu n g an y an g ru m it teru tam a
d alam m en g h itu n g b ag ian lab a n asab ah y an g k ecil-k ecil d an y an g n ilai sim p an an n y a d i b an k
tid a k te ta p .D e n g a n d e m ik ia n k e m u n g k in a n s a la h h itu n g s e tia p s a a t b ia s te rja d i s e h in g g a
d ip erlu k an k ecerm atan y an g leb ih b esar d ari b an k k o n v en sio n al.
K e tig a , K a re n a b a n k in i m e m b a w a m is i b a g i h a s il y a n g a d il,m a k a b a n k Is la m le b ih
m em erlu k an ten ag a-ten ag a p ro fesio n al y an g an d al d ari p ad a b an k k o n v en sio n al. K ek eliru an
d alam m en ilai p ro y ek y an g ak an d ib iay ai b an k d en g an sistem b ag i h asil ak an m em b aw a
ak ib at y an g leb ih b esar d arip ad a y an g d ih ad ap i b an k k o n v en sio n al y an g h asil p en d ap atan n y a
su d ah tetap d ari b u n g a.
D A FTA R PU STA K A
h ttp ://e p rin ts .w a lis o n g o .a c .id /id /e p rin t/3 6 1 7 /3 /1 0 2 4 1 1 0 5 4 _ B a b 2 .p d f
h ttp ://e p rin ts .w a lis o n g o .a c .id /id /e p rin t/7 2 7 7 /2 /B A B % 2 0 I.p d f
h ttp s ://w w w .c im b n ia g a .c o .id /id /in s p ira s i/p e re n c a n a a n /m e n g e n a l-p e rb e d a a n -b a n k -s y a ria h -
d an -b an k -k o n v en sio n al
h ttp s ://e p rin ts .w a lis o n g o .a c .id /id /e p rin t/1 3 6 8 /3 /0 6 2 4 1 1 0 8 2 _ B a b 2 .p d f
38
B A B V II
B A N K P E R K R E D IT A N R A K Y A T S Y A R IA H
K O N S E P D A S A R D A N S E J A R A H B A N K P E R K R E D IT A N R A K Y A T
S Y A R IA H
B an k P erk red itan R ak y at S y ariah (B P R S ) m en u ru t U U P erb an k an N o . 7 tah u n 1 9 9 2
ad alah lem b ag a k eu an g an b an k y an g m en erim a sim p an an h an y a d alam b en tu k d ep o sito
b erjan g k a tab u n g an d an atau b en tu k lain n y a y an g d ip ers am ak an d en g an itu d an m en y alu rk an
d an a seb ag ai u sah a B P R y an g o p erasin y a m en g g u n ak an p rin sip -p rin sip sy ariah .
S ejarah b erd irin y a B an k P erk red itan R ak y at S y ariah tid ak b isa lep as d ari p en g aru h
b erd irin y a lem b ag a-lem b ag a k eu an g an seb ag aim an a y an g d iseb u tk a n p ad a statu s h u k u m
B P R y an g d iak u i p ertam a k ali d alam P ak to tan g g al 2 7 O k to b er 1 9 8 8 , seb ag ai b ag ian d ari
p ak et k eb ijak an k eu an g an , m o n eter d an p erb an k an . S ecara h isto ris, B P R ad alah p en jelm aan
d ari b an y ak lem b ag a k eu an g an , sep erti B an k D esa, L u m b u n g D esa, B an k P asar, B an k
P eg aw ai L u m b u n g P itih N ag ari ( L P N ), L em b ag a P erk red itan D esa ( L P D ), B an k K red it
D esa (B K D ), B an k K red it K ecam atan (B K K ), K red it U sah a R ak y at K ecil (K U R K ), L em b ag a
P erk red itan K ecam atan (L P K ), B an k K ary a P ro d u k si D esa (B K P D ) d an atau lem b ag a y an g
d ap at d ip ersam ak an d en g an itu . L eb ih jelasn y a k eb erad aan lem b ag a k eu an g an terseb u t
d ip erteg as d en g an m u n cu ln y a p em ik iran u n tu k m en d irik an b an k sy ariah p ad a tin g k at
n asio n al.
B an k sy ariah y an g d im ak su d ad alah B an k M u am alat In d o n esia (B M I) y an g b e rd iri
tah u n 1 9 9 2 . n am u n jan g k au an B M I terb atas p ad a w ilay ah -w ilay ah terten tu , m isaln y a d i
K ab u p aten , K ecam atan d an D esa. O leh k aren an y a p eran B P R S y ariah d ip erlu k an u n tu k
m en an g an i m asalah k eu an g an m asy arak at d i w ilay ah -w ilay ah terseb u t.
T U J U A N P E N D IR IA N B A N K P E R K R E D IT A N R A K Y A T S Y A R IA H
T u ju an p en d irian B P R S ad alah u n tu k m elay an i m asy arak at ek o n o m i lem ah d an
p en g u sah a k ecil b aik d i p ed esaan m au p u n d i p erk o taan y an g u m u m n y a tid ak terjan g k au o leh
bank um um .
39
T u ju an d id irik an n y a b an k p erk red itan sy ariah ad alah seb ag ai b erik u t:
1 . M en in g k atk an k esejah teraan ek o n o m i u m at islam , teru tam a m asy arak at g o lo n g an
ek o n o m i lem ah y an g p ad a u m u m n y a d i d aerah p ed esaan .
2 . M en am b ah lap an g an k erja teru tam a d i tin g k at k ecam atan seh in g g a d ap at m en g u ran g i
aru s u rb an isasi.
3 . M em b in a sem an g at u k h u w ah islam iy y ah m elalu i k eg iatan ek o n o m i d alam ran g k a
m en in g k atk an p en d ap atan p er k ap ita m en u ju k u alitas h id u p y g m em ad ai.
K A R A K T E R IS T IK B P R S
B an k sy ariah m em ilik i k arak teristik an tara lain :
1 . T id ak m en g g u n ak an in stru m en b u n g a,
2 . M en g g u n ak an m eto d e b ag i h asil d an ju al b eli,
3 . M elaran g k eg iatan y an g b ersifat sp ek u latif,
4 . S en an tiasa terk ait d en g an sek to r riil d an
5 . H an y a m em b erik an p em b iay aan y an g h alal.
K E G IA T A N U S A H A B P R V S B P R S
B erik u t k eg iatan u sah a y an g d ilak u k an o leh B P R :
- M en g h im p u n d an a d ari m asy arak at d alam b en tu k sim p an an b eru p a d ep o sito
b erjan g k a, tab u n g an , d an /atau b en tu k lain n y a y an g d ip ersam ak an d en g an itu .
- M em b erik an k red it.
- M en y ed iak an p em b iay aan b ag i n asab ah b erd asark an p rin sip b ag i h asil sesu ai
d en g an k eten tu an y an g d itetap k an d alam P eratu ran P em erin tah .
- M en em p atk an d an an y a d alam b en tu k S ertifik at B an k In d o n esia (S B I), d ep o sito
b erjan g k a, sertifik at d ep o sito , d an /atau tab u n g an p ad a b an k lain . S B I ad alah
sertifik at y an g d itaw ark an B an k In d o n esia k ep ad a B P R ap ab ila B P R m en g alam i
o v er lik u id itas.
S ed an g k an , u n tu k k eg iatan u sah a y an g d ijalan k an o leh B P R S p ad a u m u m n y a h am p ir
sam a d en g an k eg iatan u sah a p erb an k an sy a riah , n am u n d en g an ru an g lin g k u p y an g leb ih
k ecil d ari B U S d an U U S . K eg iatan u sah a B P R S m elip u ti:
40
a. M en g h im p u n d an a d ari m asy arak at d alam b en tu k :
1 . S im p an an b eru p a T ab u n g an atau y an g d ip ersam ak an d en g an itu b erd asark an A k ad
w ad i’ah atau A k ad lain y an g tid ak b erten tan g an d en g an P rin sip S y ariah ; d an
2 . In v estasi b eru p a D ep o sito atau T ab u n g an atau b en tu k lain n y a y an g d ip ersam ak an
d en g an itu b erd asark an A k ad m u d h arab ah atau A k ad lain y an g tid ak b erten tan g an
d en g an P rin sip S y ariah ;
b . M en y alu rk an d an a k ep ad a m a sy arak at d alam b en tu k :
1 . P em b iay aan b ag i h asil b erd asark an A k ad m u d h arab ah atau m u sy arak ah ;
2 . P em b iay aan b erd asark an A k ad m u rab ah ah , salam , atau istish n a’;
3 . P em b iay aan b erd asark an A k ad q ard h ;
4 . P em b iay aan p en y ew aan b aran g b erg erak atau tid ak b erg erak k ep ad a N asab ah
b erd asark an A k ad ijarah atau sew a b eli d alam b en tu k ijarah m u n tah iy a b ittam lik ; d an
5 . P en g am b ilalih an u tan g b erd asark an A k ad h aw alah ;
c. M en em p atk an d an a p ad a B an k S y ariah lain d alam b en tu k titip an b erd asark an A k ad
w ad i’ah atau In v estasi b erd asark an A k ad m u d h arab ah d an /atau A k ad lain y an g tid ak
b erten tan g an d en g an P rin sip S y ariah ;
d . M em in d ah k an u an g , b aik u n tu k k ep en tin g an sen d iri m au p u n u n tu k k ep en tin g an N asab ah
m elalu i rek en in g B an k P em b iay aan R ak y at S y ariah y an g ad a d i B an k U m u m S y ariah , B an k
U m u m K o n v en sio n al, d an U U S ;
e. M en y ed iak an p ro d u k atau m elak u k an k eg iatan u sah a B an k S y ariah lain n y a y an g sesu ai
d en g an P rin sip S y ariah b erd asark an p ersetu ju an B an k In d o n esia.
41
PR O D U K BPR S V S PR O D U K BPR
B P R S d ap at m en g o to risasi d an a d ari m asy arak at y an g d ih im p u n k e b eb erap a b en tu k
lay an an p ro d u k sep erti sim p an an w ad iah , sep erti ad an y a fasilitas tab u n g an d an d ep o sito
b erjan g k a. F asilitas in i d ig u n ak an u n tu k m en itip in faq , sh ad aq ah , O N H (b iay a h aji), d an
lain n y a.
B erik u t Jen is S im p an an d an T ab u n g an B P R S
● S im p an an A m an a: T itip an am an ah b eru p a d an a in faq , sh ad aq ah d an zak at.
● T ab u n g an W ad iah : T ab u n g an b ad an u sah a atau p rib ad i. T ab u n g an in i b ersifat
tab u n g an b eb as.
● D ep o sito w ad iah /d ep o sito m u d h arab ah : D ep o sito b erd asark an n isb ah b ag i h asil
k eu n tu n g an leb ih k ecil d ari m u d h arab ah .
S ed an g k an u n tu k lay an an p ro d u k d ari B P R secara len g k ap ad alah seb ag ai b erik u t :
1. Tabungan
T ab u n g an d i B P R tid ak d ik en ak an b iay a ad m in istrasi p ad a saat p em b u k aan m au p u n
p en u tu p an rek en in g . B esaran b iay a aw al y an g d iseto rk an p u n terb ilan g rin g an , m u lai d ari
R p 1 0 .0 0 0 -R p 1 0 0 .0 0 0 . D a n a ta b u n g a n in i d a p a t d ita rik k a p a n s a ja o le h n a s a b a h . N a m u n
p en arik an d an a k ap an saja in i tid ak b erlak u u n tu k jen is tab u n g an b erjan g k a.
K eleb ih an B P R salah satu n y a ad alah p ad a n ilai b u n g a y an g d ap at leb ih b esar d ari
b a n k u m u m y a n g h a n y a s e b e s a r 3 .5 % . B u n g a ta b u n g a n y a n g d ita w a rk a n B P R s u d a h
m en d ap atk an jam in an d ari L em b ag a P en jam in S im p an an d an cu k u p b erag am , b erk isar an tara
2 % -6 % p er b u lan . S ed an g k an u n tu k B P R S y ariah y an g m en erap k an sistem b ag i h asil sek itar
7 5 :2 5 , b esaran b u n g a terseb u t n ilain y a sek itar 5 % .
2 . D ep o sito
P ro d u k d ep o sito d ari B P R b isa d ik atak an h am p ir sam a d en g an b an k u m u m . B u n g a
d ep o sito B P R rata -rata b erad a d i an g k a 6 % p er tah u n d en g an p ilih an sk em a m u lai d ari 1 , 3 , 6 ,
h in g g a 1 2 b u la n . S e p e r ti h a ln y a p r o d u k ta b u n g a n b ia s a d i B P R , d e p o s ito in i ju g a d a p a t d ita rik
k ap an saja o leh n asab ah tan p a ad a p en alti.
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3 . K red it
H ad irn y a B P R d i ten g ah m asy arak at tid ak lep as d ari ad an y a k eb u tu h an k red it u sah a
m ik ro , k ecil, d an m en en g ah (U M K M ). O leh k aren a itu , k red it atau p in jam an m en jad i p ro d u k
B P R y an g p alin g terk en al d i k alan g an m asy arak at. P ro d u k k red it B P R in i cu k u p b erag am ,
terg an tu n g d ari in o v asi m asin g -m asin g B P R .
S ecara u m u m fasilitas k red it y an g d itaw ark an B P R ad alah k red it u sah a, k red it
p em ilik an ru m ah , k red it u sah a k ecil, k red it k ep em ilik an tan ah , d an k red it m u ltig u n a. K red it
y an g d ised iak an h an y a seb ag ai k red it tan p a ag u n an atau k red it u n tu k k ary aw an d an k red it
u n tu k b isn is k ecil. M esk i m em ilik i lay an an k red it, n am u n B P R tid ak m elay an i p ro d u k k artu
k red it.
4 . S ertifik at B an k In d o n esia (S B I)
B P R m en g alam i k eleb ih an lik u id itas (o v er liq u id ity ) m ak a B P R d im u n g k in k an
m en em p atk an d an an y a d alam b en tu k S ertifik at B an k In d o n esia (S B I). S B I sen d iri ad alah
sertifik at y an g d itaw ark an B an k In d o n esia k ep ad a B P R ap ab ila B P R m en g alam i o v er
liq u id ity atau k eleb ih an lik u id itas.
S ertifik at B an k In d o n esia (S B I) ad alah su rat b erh arg a y aitu d ik elu ark an o leh B an k
In d o n esia seb ag ai p en g ak u an u tan g b erjan g k a w ak tu p en d ek (1 -3 b u lan ) d en g an sistem
d isk o n to /b u n g a d en g an tu ju an u n tu k m en g o n tro l ju m lah u an g b ered ar d alam m asy arak at y an g
secara tid ak lan g su n g b isa m en g en d alik an laju in flasi d an ju g a n ilai tu k ar ru p iah .
K eu n tu n g an n y a, S B I in i d ik en al seb ag ai in stru m en y an g terg o lo n g b eb as risik o ( risk free).
K EN D A LA PEN G EM BA N G A N BPR S p erm asalah an yang d ih ad ap i d alam
S ecara g aris b esar, terd ap at b an y ak
m en g em b an g k an B P R S d i In d o n esia d ian taran y a ad alah p ersain g an , p erm o d alan , p ro d u k
k u ran g in o v atif, k u an titas d an k u alitas S D M , m an ajem en y an g b u ru k , k u ran g n y a p em ah am an
d an p em ak aian tek n o lo g i in fo rm asi, d an lain seb ag ain y a.
STR A TEG I PEN G EM BA N G A N BPR S
D alam ran g k a m en jaw ab p erm asalah an d i in d u stri B P R serta tan tan g an atas
p ersain g an y an g terjad i, O JK m en d o ro n g p en g u atan in d u stri B P R m elalu i p en erb itan
ran g k aian k eten tu an p en g atu ran k elem b ag aan , p ru d en tial b an k in g , tek n o lo g i in fo rm asi,
m an ajem en risik o d an tata k elo la (G C G ), d an k eg iatan u sah a y an g sesu ai d en g an k ap asitas
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p erm o d alan B P R , serta k ajian p en g em b an g an p ro d u k d an lay an an serta strateg i b ran d in g
BPR.
K ajian y an g d ilak u k an sejalan d en g a n k eten tu an -k eten tu an y an g d ik elu ark an
seb elu m n y a o leh O JK g u n a p en g u atan in tern al B P R . K ajian terseb u t m elip u ti p en g em b an g an
p ro d u k d an lay an an B P R y an g m am p u m en jaw ab k eb u tu h an m asy arak at y aitu p ro d u k d an
lay an an B P R b erb asis jasa d an tek n o lo g i in fo rm asi, p en g em b an g an p ro d u k tab u n g an sesu ai
sik lu s k eh id u p an , g en eric m o d el sk im k red it d i sek to r p ro d u k tif.
D A FTA R PU STA K A
h ttp s ://w w w .a c a d e m ia .e d u /2 5 3 7 2 8 3 8 /B P R S _ B a n k _ P e m ia y a a n _ R a k y a t_ S y a ria h _
h ttp s ://w w w .m o z a ik is la m .c o m /1 9 7 /tu ju a n -b a n k -p e rk re d ita n -ra k y a t-s y a ria h .h tm
h ttp s ://n e w s .u n a ir.a c .id /2 0 1 9 /1 0 /1 1 /m e n g e n a l -k a ra k te ris tik -b a n k -u m u m -d a n -b a n k
p erk red itan -rak y at/?lan g = id
h ttp s ://w w w .o jk .g o .id /id /k a n a l/p e rb a n k a n /P a g e s /B a n k -P e rk re d ita n -R a k y a t.a s p x
h ttp s ://u n iv e rs a lb p r.c o .id /b lo g /b p rs -b p r-p e n g e rtia n -d a n -p e rb e d a a n n y a /
h ttp s ://f in a n sia l.b is n is .c o m /r e ad /2 0 1 7 0 7 1 0 /9 0 /6 6 9 8 7 1 /in i -ta n ta n g a n - p e n g em b a n g a n -b p r
h ttp s ://fin a n s ia l.b is n is .c o m /re a d /2 0 1 7 0 7 1 0 /9 0 /6 6 9 8 7 1 /in i -ta n ta n g a n -p e n g e m b a n g a n -b p r
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