BEBERAPA TITIK KRITIS MURABAHAH DALAM FATWA DSN
(Sebuah Analisis Kefikihan)
Keywords:
Murabahah, Hilah, Riba, Akad
Abstract
A reality that can not be denied is the dominance of murabaha as a financing contract in sharia financial institutions. The dominance is also included in the number of fatwas that regulate murabaha. The number of fatwas, indirectly implies the number of "defective" holes that must be covered in the use of murabaha contracts to make it appear legitimate in syar'i.
Keywords: Murabahah, Hilah, Riba, Akad
References
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Ibn Juza, Abu al-Qasim Muhammad bin Ahmad, t.th., al-Qawanin al-Fiqhiyyah fi Talkhish Madzhab al-Malikiyyah wa al-Tanbih ‘Ala Madzhab al- Syafi’iyyah wa al-Hanafiyyah wa al-Hanabilah, di-tahqîq oleh: Muhammad bin Sayyid Muhammad Mawlay, t.tp.: t.p.
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Ibn Manzhûr, Jamal al-Din Muhammad bin Mukram, 1300 H, Lisan al-Arab, Beirut: Dar al-Shadir
Ibn Qayyim, Abi ‘Abdillah Muhammad bin Abi Bakar bin Ayyub al-Jauziyyah, 1423 H, I’lām al-Muwaqqi’īn ‘an Rabb al-‘Alamin, Jeddah: Dar Ibn al- Jawziy
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Ibn Taymîyaḧ, Ahmad bin ‘Abd al-Halim al-Haraniy Abu al-‘Abbas, 1987, al- Fatawa al-Kubra, di-tahqîq oleh: Muhammad ‘Abd al-Qadir ‘Atha dan Mushtafa ‘Abd al-Qadir ‘Atha, Beirut: Dar al-Kutub al-‘Ilmiyyah
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Abû Dâwud, Sulayman bin al-Asy’ats al-Sajastaniy al-Azadiy, t.th., Sunan Abi Dawud, di-tahqîq oleh: Muhammad Muhy al-Din ‘Abd al-Hamid, Beirut: al-Maktabah al-‘Ashriyyah
al-Bayhâqî, Abi Bakar Ahmad bin al-Husayn bin ‘Ali, 2003, al-Sunan al- Kukbra, Cet. Ke-3, di-tahqîq oleh: Muhammad ‘Abd al-Qadir ‘Atha, Beirut: Dar al-Kutub al-‘Ilmiyyah
al-Bukhârî, Abi ‘Abdillah Muhammad bin Ismail bin Ibrahim bin al-Mughirah bin Bardazabah, 1422 H, Shahîh al-Imam al-Bukhârî, Edisi Pertama, Beirut: Dar Thawq al-Najah
al-Jashshâsh, Ahmad bin ‘Ali Abi Bakar al-Raziy al-Hanafiy, 1405 H, Ahkam al-Qur’an li al-Jashshash, di-tahqîq oleh: Muhammad al-Shadiq Qamhariy, Beirut: Dar Ihya` al-Turats al-‘Arabiy
al-Jazîrî, ‘Abd al-Raḥman, 2002, al-Fiqh ‘Ala Madzhib al-Arba’ah, Cet. Ke-2, Beirut: Dar al-Kutub al-‘Ilmiyyah
al-Jurjânî, ‘Ali bin Muhammad bin ‘Ali, 1985, al-Ta’rifat, Beirut: Maktabah Libnan
-------, t.th., Mu’jam al-Ta’rifat, di-tahqîq oleh: Muhammad Shiddiq al-Minyâwî, Kairo: Dar al-Fadhîlah
al-Munâwî, Muhammad ‘Abd al-Ra`uf, 1410 H, al-Tawqif ‘Ala Muhimmat al-Ta’arif, Beirut: Dar al-Fikr al-Ma’ashir
al-Nasâ`î, Abi ‘Abd al-Rahman Ahmad bin Syu’ib bin ‘Ali, t.th., Sunan al- Nasa`iy, di-tahqîq oleh: Muhammad Nashir al-Din al-Albaniy, Riyadh: Maktabah al-Ma’arif al-Nasyr wa al-Tawzi’
-------, t.th., Sunan al-Nasa`iy, pen-tahqîq: Muhammad Nashir al-Din al-Albaniy, Riyadh: Maktabah al-Ma’rif
al-Naysâburî, Abi al-Husayn Muslim bin al-Hajjaj al-Qusyayriy, 1991, Shahîh Muslim, Beirut: Dar al-Kutub al-‘Ilmiyyah
al-Qurthubî, Abi ‘Abdillah Muhammad bin Ahmad bin Abi Bakar, 2006, al- Jami’ li Ahkam al-Qur’an, di-tahqîq oleh: Dr. ‘Abdillah bin ‘Abd al-Hasan al-Turkiy, dkk., Beirut: Mu`assasah al-Risalah
al-Sarakhsî, Syams al-Din Abu Bakar Muhammad bin Abi Sahal, 2000, al- Mabsuth, pen-tahqîq: Khalil Muhy al-Din al-Mays, Beirut: Dar al-Fikr li al-Thaba’ah wa al-Nasyar wa al-Tawzi’
al-Syâthibî, Ibrahim bin Musa bin Muhammad al-Lakhmiy al-Gharnathiy, 1997, al-Muwafaqat, al-Ardan: Dar Ibn ‘Affan li al-Nasyr wa al-Tawzi’
al-Turmudziy, Muhammad bin ‘Isa Abu ‘Isa, 1996, al-Jami’ al-Kabir, di-tahqîq oleh: Basysyr ‘Awwal Ma’ruf, Beirut: Dar al-Gharb al-Islamiy
al-Zabîdî, Muhammad bin ‘Abd al-Razzaq al-Husayniy, 1993, Taj al-‘Arus Min Jawahir al-Qamus, di-tahqîq oleh: Mahmud Muhammad al-Thanahiy, Kuwayt: Mathba’ah al-Huquq
al-Zuḥaylî, Wahbah, 1985, al-Fiqh al-Islamiy wa Adillatuh, Cet. Ke-2, Damaskus: Dar al-Fikr
Dewan Standar Akuntansi Keuangan, Ikatan Akuntan Indonesia (IAI), Kerangka Dasar Penyusunan dan Penyajian Laporan Keuangan Syariah (KDPPLK), 27 Juni 2007
Hamud, Samiy, 1092 H, Bay’ al-Murâbahah li al-Amir bi al-Syira`, Kairo: Majallah Majma’ al-Fiqh al-Islamiy
Ibn al-Hummâm, Kamal al-Din Muhammad bin ‘Abd al-Wahid al-Siwasiy al- Hanafiy, 1316 H, Syarh Fath al-Qadir, Mesir: al-Mathba’ah al-Kubra al-Amiriyyah
Ibn Juza, Abu al-Qasim Muhammad bin Ahmad, t.th., al-Qawanin al-Fiqhiyyah fi Talkhish Madzhab al-Malikiyyah wa al-Tanbih ‘Ala Madzhab al- Syafi’iyyah wa al-Hanafiyyah wa al-Hanabilah, di-tahqîq oleh: Muhammad bin Sayyid Muhammad Mawlay, t.tp.: t.p.
Ibn Mâjaḧ, Abi ‘Abdillah Muhammad bin Yazid al-Qazwaynî, 2009, al-Sunan (Sunan Ibn Majah), di-tahqîq oleh: Syu’ayb al-Arna`uth, dkk., Beirut: Dar al-Risalah al-‘Alimiyyah
Ibn Manzhûr, Jamal al-Din Muhammad bin Mukram, 1300 H, Lisan al-Arab, Beirut: Dar al-Shadir
Ibn Qayyim, Abi ‘Abdillah Muhammad bin Abi Bakar bin Ayyub al-Jauziyyah, 1423 H, I’lām al-Muwaqqi’īn ‘an Rabb al-‘Alamin, Jeddah: Dar Ibn al- Jawziy
Ibn Qudâmaḧ, ‘Abdullah bin Ahmad al-Muqaddisiy, t.th., al-Mughniy wa Yalihi al-Syarh al-Kabir, t.tp.: Dar al-Kitab al-‘Arabiy
Ibn Taymîyaḧ, Ahmad bin ‘Abd al-Halim al-Haraniy Abu al-‘Abbas, 1987, al- Fatawa al-Kubra, di-tahqîq oleh: Muhammad ‘Abd al-Qadir ‘Atha dan Mushtafa ‘Abd al-Qadir ‘Atha, Beirut: Dar al-Kutub al-‘Ilmiyyah
Qaradhawiy, Yusuf, 1991, Bay’ al-Murâbahah li al-Amir bi al-Syira` Kama Tajriyah al-Masharif al-Ilmiyyah, t.tp., Maktabah Wahbaḧ
Published
2017-12-20
How to Cite
Husni, H. (2017, December 20). BEBERAPA TITIK KRITIS MURABAHAH DALAM FATWA DSN. Jurnal Ekonomi Syariah, Akuntansi Dan Perbankan (JESKaPe), 1(2), 1-18. Retrieved from https://ejurnal.iainlhokseumawe.ac.id/index.php/jeskape/article/view/345
Section
Articles
