The Review 0f Sharia Economic Law in Applying Prudential Banking Principles in Musyarakah Agreements : A Study of Supreme Court Cassation Decision Number 624 K/Ag/2017

Abstract

This study examines the Supreme Court's Cassation Decision Number 624 K/Ag/2017 pertaining to the musyarakah agreement that was executed between the customer and the bank, PT Sumut Padangsidimpuan Branch Office, which effectively provided the customer with funding prior to the issuance of the life insurance policy letter. According to Supreme Court Cassation Decision Number 624 K/Ag/2017, losses have to be distributed proportionately in line with Article 3 paragraph (2) of the Musyarakah Financing Agreement. The study problem formulation in this research focuses on how the bank's negligence leads to the conclusion of the musyarakah agreement, which disadvantages the customer in having to pay the remaining debt according to Supreme Court Cassation Decision Number 624 K/Ag/2017. This research is qualitative with the case-study-based approach which also employs legal protection theory as a tool to analyze research data in order to help the theory explain the role of law, which is to provide justice, order, certainty, benefit, and peace to all people, particularly when it comes to judge-decided musyarakah agreements. This study concludes that, in accordance with Articles 209–210 of the Compilation of Sharia Economic Law, an agreement terminates at the death of one of the parties, and the capital owner is responsible for paying any damages resulting from the mudharib's death. Even though the musyarakah agreement contains a combination of assets owned by the customer and the sharia bank, if the bank violates the law and fails to follow prudent banking practices, then the bank should be held legally liable for any losses incurred from the musyarakah the agreement as a form of punishment for acting illegally. Penelitian ini mengkaji Putusan Kasasi Mahkamah Agung Nomor 624 K/Ag/2017 tentang akad musyarakah yang dilakukan antara nasabah dengan bank PT Sumut Kantor Cabang Padangsidimpuan yang efektif memberikan dana kepada nasabah sebelum terbit surat polis dan asuransi jiwa. Berdasarkan Putusan Kasasi Mahkamah Agung Nomor 624 K/Ag/2017, kerugian harus dibagikan secara proporsional sesuai dengan Pasal 3 ayat (2) Akad Pembiayaan Musyarakah. Rumusan masalah kajian dalam penelitian ini terfokus pada bagaimana kelalaian bank yang berujung pada berakhirnya akad musyarakah yang merugikan nasabah karena harus membayar sisa utangnya sesuai Putusan Kasasi Mahkamah Agung Nomor 624 K/Ag/2017. Penelitian ini bersifat kualitatif dengan pendekatan studi kasus yang juga menggunakan teori perlindungan hukum sebagai alat untuk menganalisis data penelitian guna membantu menjelaskan peranan hukum yaitu memberikan keadilan, ketertiban, kepastian, kemaslahatan, dan kesejahteraan. perdamaian bagi seluruh umat manusia, khususnya dalam hal perjanjian musyarakah yang diputuskan oleh hakim. Penelitian ini menyimpulkan bahwa sesuai dengan Pasal 209–210 Kompilasi Hukum Ekonomi Syariah, suatu perjanjian berakhir karena meninggalnya salah satu pihak, dan pemilik modal bertanggung jawab untuk membayar segala kerugian yang diakibatkan oleh meninggalnya mudharib. Sekalipun akad musyarakah itu memuat gabungan harta milik nasabah dan bank syariah, namun apabila bank tersebut melanggar hukum dan tidak mengikuti praktek prinsip kehati-hatian perbankan, maka bank tersebut harus bertanggung jawab secara hukum atas segala kerugian yang timbul dari akad musyarakah tersebut sebagai bentuk hukuman atas perbuatan melawan hukum.

Keywords

• jurisprudence
• musyarakah agreement
• prudential banking principle