PENERAPAN TAKE OVERDI BANK SYARIAH DENGAN MENGGUNAKAN AKAD IJARAH

Abstract

In the concept of banking financing, banks can provide financing to customers in the form of consumer financing, working capital or financing cooperation which is implemented in working capital cooperation. There is also financing provided by sharia banks to customers where the customer previously had dependents at another bank, especially those from conventional banks and this financing is referred to as take over financing, the term take over in economics means takeover. The take over transaction is the transfer of financing from conventional banks to sharia banks which has been regulated in the National Sharia Council fatwa No.31/DSN-MUI/VI/2002 concerning debt transfers. This research aims to determine the implementation of Take Over in Sharia Banks using the Ijarah Agreement. This research uses normative legal research methods with statutory and conceptual approaches. The results of this research are to determine the implementation of take over in sharia banks using ijarah contracts. The implementation of multi contracts in take over financing in sharia banks is not in accordance with sharia principles as outlined in the DSN MUI Fatwa No.31/DSN-MUI/VI/2002, because The implementation of these contracts is still not separated by the Sharia Bank in terms of signing the contracts and in determining ujrah fees it is still based on the loan amount, not based on the estimated value. Meanwhile, in the MUI DSN Fatwa on Debt Transfer, it is explained that the ijarah contract must be separate from the provision of bailouts (al-Qardh) and the determination of ujrah fees must not be based on the amount of bailouts.

Keywords

• implementation of sharia bank take over
• ijarah agreement