Analisis Fiqih Terhadap Implementasi Pembiayaan Modal Kerja iB Pada Pt. Bank Tabungan Negara (Persero), Tbk Kantor Cabang Syariah Yogyakarta
Abstract: Capital is an
important component for the continuation of production activities for a company,
especially for companies that are still in the development and expansion. PT.
Bank Tabungan Negara (Persero), Tbk Branch Sharia Yogyakarta is one of the
Islamic Bankig that offer Working Capital Financing iB based on Sharia priciple
by using Mudarabah instrument. Results from this study is that the Working
Capital Financing iB applied by at. PT. Bank Tabungan Negara (Persero), Tbk
Branch Sharia Yogyakarta based on Mudarabah instrument fully Shariah compliance
with the Shariah Board of the National Fatwa Council of Ulama Indonesia No:
07/DSN-MUI/IV/2000, about Financing Mudarabah (Qirad) on the Bank’s view of
Sharia and Fiqh, although there are two things that need to be reformulated,
namely about the charging of administrative and notary fees are determined by a
percentage and is fully charged to customers financing applicants.
Keywords: Working Capital
Financing and Mudarabah iB.
Penulis: Nasrodin
Kode Jurnal: jpperadabanislamdd090075
