Edisi XI Tahun 2004

Sekapur Sirih Edisi XI Tahun 2004

Setelah berlaku Undang-undang no. 10 tahun 1998, maka Bank Indonesia mengakui eksistensi Bank Syari’ah sama kedudukannya dalam tatanan industri perbankan di Indonesia. Di samping itu, Bank konvensional diperbolehkan membuka kantor cabang Syari’ah.

Lahirnya Undang-Undang No. 23 Tahun 1999 mengharuskan Bank Indonesia bertanggung jawab terhadap pengawasan perbankan pada umunya, Bank Syari’ah pada khususnya. Bank Indonesia berwenang pula untuk menetapkan kebijakan moneter berdasarkan prinsip Syari’ah. Didirikannya Bank Umum Syari’ah setelah Bank Muamalat Indonesia, dibukanya Unit Usaha Syari’ah, sosialisasi pasar uang Syari’ah oleh Bank Indonesia, dan menyusun peraturan operasional perbankan Syari’ah.

Regulasi terhadap rasio kecukupan modal (CAR) pada bank syariah akan mendorong perbankan syari’ah untuk menerapkan strategi keuangan dan pemasaran yang berbeda. Adanya rekening investasi bagi-hasil, membuat bank syariah memiliki struktur permodalan yang berbeda dengan bank konvensional. Di sisi lain, keharusan bank syari’ah untuk mematuhi hukum (syariah) Islam juga menuntut bank syariah untuk memiliki kinerja bisnis yang tidak hanya melindungi ekonomi nasabah, juga harus menjaga nasabah agar tidak melanggar syari’ah Islam, dan hal ini harus diantisipasi oleh regulasi perbankan syariah.

Perjanjian pembiayaan dengan prinsip syari’ah seperti prinsip mudharabah, musyarakah, murabahah, istishna, salam, dan lain sebagainya menggunakan sistem bagi hasil, sistem jual beli dan sistem ijarah. Perjanian pembiayaan dengan sistem bagi hasil berdasarkan prinsip mudharabah dan musyarakah menggunakan struktur hukum persekutuan atau partnership, sedangkan sistem jual beli berdasarkan prinsip murabahah, al-istishna dan as-salam menggunakan struktur hukum jual beli.

Rangkaian aktivitas pasar modal syari’ah dan pengembangannya tampaknya masih menghadapi beberapa kendala, antara lain belum ada ketentuan yang melegitimasi pasar modal syariah dalam bentuk perundangan secara eksplisit, lebih populer sebagai wacana, dan sosialisasi pasar modal belum didukung oleh berbagai pihak pihak terkait. Oleh karena itu, masih perlu perjuangan agar ada UU Pasar Modal Syariah.

Persoalan nilai-nilai etika atau moral akuntansi sebagai suatu komponen penting perbankan Islam, maka diperlukan akuntan yang memiliki nilai etika ideal, agar manfaat perbankan Syari’ah dapat dirasakan masyarakat luas. Tauhid perlu dielaborasi sebagai basis aktivitas seorang muslim dalam semua aktivitas, dan khususnya dalam bidang perbankan.

Melalui sekapur sirih ini redaksi menginformasikan bahwa jurnal hukum Islam Al-Mawarid edisi yang akan datang mengangat tema: Prospek dan Tantangan Sarjana Syari’ah Pasca Undang-Undang Advokat. Oleh karena itu, kami mengajak khalayak baik akademisi, praktisi dan lain-lain untuk ikut menyumbangkan tulisan berkaitan dengan tema tersebut.

Penyunting

Capital Regulation on Islamic Banking

Priyonggo Suseno

Abstrak

Regulasi terhadap rasio kecukupan modal (CAR) pada bank syariah akan mendorong perbankan syariah untuk menerapkan strategi keuangan dan pemasaran yang berbeda. Adanya rekening investasi bagi-hasil membuat bank syariah memiliki struktur permodalan yang berbeda dengan bank konvensional.Jika rekening investasi bagi-hasil tidak diperlakukan sebagai bagian dari modal, Tier 1 ataupun Tier 2, akan mendorong perbankan syariah yang memiliki modal relatif kecil untuk meningkatkan pembiayaan jenis non-bagi hasil. Disisi lain, keharusan bank syariah untuk mematuhi hukum (syariah) Islam juga menuntut bank syariah untuk memiliki kinerja bisnis yang bukan hanya melindungi ekonomi nasabah, namun juga menjaga nasabah dari pelanggaran syariah Islam dan hal ini harus diadopsi oleh regulasi perbankan syariah.

Aplikasi Musyarakah dalam Perbankan Islam (Studi Fiqh terhadap Produk Perbankan Islam)

Asmuni Mth

Abstract

Musyarakah is a joint-venture between two or more people with capital equity for each. Musyarakah is considered as a highly healthy transaction to establish a reciprocal economic cooperation. In order to be more applicable into the real sectors, there has been a new form of musyarakah namely musyarakah mutanaqisah muntahiyah bit-tamlik. This type is a combination of syarikah and sales contract; or exactly, musyarakah agreement ends with the ownership of the object toward the business partner. The nature of the movement of the object also differentiates this musyarakah from common musyarakah The profitsharing of this new type is not always based on the capital equity, because it depends on the agreement of each side. However, the loss must be proportionally shared.

Praktek Pembiayaan Bank Syariah dan Problematikanya

Amir Mu’allim

Abstract

The theory and practice of syariah banking will be able to exist and be a model when it’s able to solve the society’s problem, but it will be left when considered unsuccessful to solve the society’s problem, especially poverty and unemployment problem. Based on this opinion, academicians and syariah banking practitioners have to evaluate and reform regularly upon the concept and some practices which failed to overcome the society’s problem. The firmest idea upon the research purpose is the evaluation of syariah banking funding products system. The domination of murahabah funding of syariah banking, moreover in Indonesia, strengthened the indication that substantionally syariah banking system haven’t perform its base function, it’s improving people’s economy and society’s prosperity. The main step should be performed is opening the funding concepts which is possible to carry out using more simply procedure and keep it on carefully. The reformation concerned with funding problematic is improving the quality of better funding system. The real step is avoiding fudhul trading transaction and give funding priority for real-sector which offers employment opportunity and reducing poverty. The difficult procedure liked the item of application procedure about the length of life-work of the customers who propose application should be changed by escorting program known as personal guarantee or ad dlaman. It doesn’t mean refusing productive funding application, rather accepted it by escorting program. Using this model, employment opportunity will be broader expanded also the society’s prosperity is going to spread widerly.

Key words : Syariah banking system, Problematic, Funding.

Sistem Pembiayaan Berdasarkan Prinsip Syariah (Suatu Tinjauan Yuridis Terhadap Praktek Pembiayaan di Perbankan Syariah di Indonesia)

Ahmad Supriyadi

Abstract

This research aims at knowing sub system of law about the finance based on Syariah principle in Indonesia by method normative judicial approach not Islamic jurisprudence approach because the dispute finance have to solve by civil law of Indonesia. The research shows that finance based on Syariah principle have sub systems are profit sharing system, sale system and lease system.

Prospek Perbankan Syari’ah Pasca Undang-Undang No. 10 Tahun 1989

Rahmani Timorita Yulianti

Abstract

The policy on Islamic banking Indonesia ten years latter made a good progress. After struggling 19 years since it was sounded for the first time in 1973, Indonesian Muamalat Bank was born officially in 1992. It was a bank whose the syaria principles in its operation. Actually, the Act number 7, 1992, was not accommodate yet all the syaria principles, but enough for being the basic of coming of first Islamic bank. Furthermore, the existence of them, more confidence with the Act number 10, 1998 which stated clearly the Islamic bank co-existence with the conventional banks. The result of the article are, that the existence of the regulations on the Islamic banking in Indonesia up to 2002, significance enough toward the progress of Islamic banks. Since the born of the Act 7, 1992 on Banking; then the Act number 10, 1998 on the change of the Act number 7, 1992, Islamic banking has been developing which supported by other finance institutions such as assurance, multi-finance, and soon whose syaria principle in their operation. However, there are a lot of thing must be recovered and protected by the wide umbrella of supported regulations in order to Islamic banking always run under syaria principles, wishing they will give more benefit contribution to the progress of Indonesian economic recovery.

Membangun Bursa Efek Syari’ah yang Berkualitas dan Berdaya Saing Tinggi

Muhammad Irfan Shofwani

Abstract

Stock Exchange Market is one of effective tool to accelerate the development of the country. Stock Exchange Market is one of alternative that can be used by the company to get capital needs. Althoght it has been banking institution, cause of leverage case, the company cannot get the many from bank instituion. Stock exchange market and bank institution have to be good partner. Economic crisis in 1997 had been a moment that realize Indonesian toward the weakness of economic macro and micro. The great of Indonesia development result in New Order era with Gross Domestic Bruto (GDP) and Gross National Bruto (GNP) indicator was only be deceit power. One of reasons was that our national power bulit on abroad debt, even government or non-government. The situation caused many dificulties when many of investation capital brought out of the country. The market need reformation, need not intervention. This is one of the opprotunies for academist and economist for developing moneter institution based on Syari’ah values. The proof of Bank Muamalat Indonesia (BMI) ability to exist in our banking system, when many others colaps, can be capital to develop Syari’ah economic institutions. Although the total asset of Syari’ah banking only 0,23% of nasional banking asset, but the development shows great signs. As a part of national moneter system, Syari’ah banking needs to be sopported by Islamic Exchange Market.

Akuntansi Kapitalis dalam Kacamata Syari’ah: Suatu Catatan Aksiologis

Yulia Hafizah

Abstract

This paper elaborated the facts of capitalism accounting which as for the writer has value free. This kind of accounting in it’s praxis didn’t respect the humankind and make them just as the part of matters. One solution must to do for this condition, there are the intervence of value to the capitalism accounting. In the other hand, indeed the perfect accounting is the accounting which able to put the humanbeing in their right place, that’s as the khalifatullah. The understanting of mankind position in this world will make the formulation of accounting which is not let the problems of ethichs or moral. We have to know that the accounting which has the high value will grant the cooperative condition for the accounters and for the publics as general. The answer for his question may we find in Syariah accounting.

Kata Kunci: Akuntansi Kapitalis, Akuntansi Syariah, Khalifatullah, Nilai.

Mekanisme Kerja BNI Syariah Cabang Yogyakarta dalam Perspektif Hukum Islam

Dadan Muttaqien

Abstract

BNI Syaria stands up and operates on April 29th, 2000. representing the part of Strategic Businness of Unit Ritel, with the philosophic base: Do not contain the lap element, downright and Real correct, Fair, and fair profit. base laws; UU No. 23 Year 1999, UU No. 7 Year 1992, UU No. 10 Year 1998 about Banking, Handbill of BI of Business of Arrangement and Development of Banking No. 32/2/UPPB, 12 May 1999, SK of Board of directors of BI No. 32/34/KEP/DIR, 12 May 1999 about Public Bank [of] Pursuant To Moslem law Principle. Basis for its normative law is syari’at Islam. The Products of BNI Syaria Branch the Yogyakarta have legalistic of Islam, because have as according to soul of nash Al Qur’An and also Al Sunnah and also opinion of all fuqaha. And so do system weared in commercializing have as according to soul Punishment in Islam.

Teori Hak Milik dalam Pemikiran Abu Hasan Bani Sadr

Muhammad Z.A.

Abstract

The special characteristics of Islamic concept on the property is the facts that the legitimition of the property depend on morality. In this case Islam has the different perspective with the Capitalism and Sosialism, for both have no succed to put the individual right balance to social one. The individual property is the basic of Capitalism, while on contatry the elimination of it is the basic of Socialism. This paper tries to elaborate the property concept in Islamic economic System. Actually, the discourse of this problem has many varians in intellectual Muslim perspective. Here, the author aims to blow up one property theory belongs to Abu Hasan Bani Sadr. Bani Sadr in his explanations about property put his argumentation to the basic concept of Islamic teaching, that’s tawhid. The main characteristics of the property as for him is the property belongs to the society, but the individu by the condition has the freedom right to hold the property. Having the property is the trusteeship and legalized to use it freeon condition not danger the public rights.

Kata Kunci: Kepemilikan, Tauhid, Individu, Masyarakat, Allah

Etika Kerja dalam Perspektif Islam

Nur Kholis

Abstract

The article below traces how Islamic religion teachs moslem people to work ethically. Islam anticipates unjustice, tyrannical and cruel in human life by giving ethics in work. Every moslem must obey these ethics to realize good life and prosperity for all human beings. Work ethics in Islamic perspective namely; every body must work hard because working is identity of his humanity, avoiding exploitation dan suffer losses to others, always remembering worship for God, responsible to his job, working in halal way, must be professional, etc. Assembling of work ethics in Islamic perspective as guidance for working in daily life, it makes life better and more prosperous. Work ethics must be actualized whenever and wherever.

Key Words: etika kerja, kerja keras, prinsip kerja, Islam

Resensi Buku: Resource Mobilization and Investment in an Islamic Economic Framework

Yusdani

Nilai lebih buku ini paling tidak dalam dua hal, yaitu kaya pembahasan teoritis konseptual dan didukung data empirik (penelitian lapangan) sehingga pembaca menjadi paham tentang bagaimana prinsip-prinsip ekonomi Islam dan contoh penerapan prinsip-prinsip dimaksud khususnya dalam bidang perbankan dan keuangan Islam dalam realitas masyarakat muslim. Akan tetapi, mungkin salah satu kendala untuk mamahami buku ini di samping belum ada terjemahannya dalam bahasa Indonesia, juga deskripsi bab-bab tertentu menggunakan rumus-rumus statistika yang kadang-kadang tanpa diberi penjelasan yang cukup sehingga bagi pembaca yang tidak terbiasa dengan rumus-rumus tersebut sulit memahami buku ini. Akan tetapi terlepas dari itu semua, yang jelas kehadiran buku ini memberikan sumbangan yang positif bagi penggalian konsep ekonomi, keuangan dan perbankan Islam yang sementara ini masih sangat kurang, terutama yang ditulis dalam bahasa Indonesia.