PENERAPAN FATWA DEWAN SYARIAH NASIONAL TENTANG HUKUM JAMINAN DALAM AKAD PEMBIAYAAN MUDHARABAH

Abstract

In classical fiqh study, akad Mudharabah is a contract that is based on the element
of Trust (trust) so that in the application of financing mudharabah not necessary collateral
or guarantees. Along with the development of the Times and the human character in
running the business, there is a thought of thinking so that it is necessary to ijtihad new to
a problem one of them Akad Mudharabah. The purpose of this research is to determine the
provisions of the guarantee in the distribution of Mudharabah financing in non-bank
financial institutions, the guarantee in the fatwa DSN on Mudharabah financing, and the
application of the fatwa DSN about the assurance in the Mudharabah financing contract
This study uses a qualitative descriptive approach, conducted by collecting data and then
describing the observation of interviews and documentation. From the results of this
research can be concluded that the application of the fatwa of the National Sharia Board
(DSN) about the guarantee in this Mudharabah financing is based on the attitude of society
today that often do social irregularities (moral hazard), especially in Mudharabah financing
that does not have a very high risk. The function of the guarantee is not intended for
mendzolimi intention but as a control of the possibility of deviations by mudharib, therefore,
the DSN issued a fatwa that must be obeyed by Sharia financial institutions one of the BMT  Al-Amanah Ciawi Tasikmalaya based on the fatwa DSN No: 07/DSN-MUI/IV/2000 on
Mudharbah financing