ANALISIS KONVERSI AKAD MURABAHAH KE RAHN PERSPEKTIF FATWA DSN-MUI NO. 49/DSN-MUI/II/2005 (Studi Kasus di KSPPS BMT Mandiri Sejahtera Cabang Dukun, Gresik)

ABSTRACT
At present not a few of the people who make buying and selling transactions with
payments in installments or cash. In today's life many Islamic financial institutions
offer products to meet people's needs. One of them is mura>bah}ah financing products
at BMT Mandiri Sejahtera. Where the product is a sale and purchase contract product
whose payment can be made in installments or cash. But from the other side most
members take mura>bah}ah financing in installments. From mura>bah}ah financing
carried out by members there are problems for members who cannot make
installments according to the agreed period of time. With the background of the
problematic mura>bah}ah financing the purpose of this thesis is to find out how the
practice of handling mura>bah}ah financing at BMT Mandiri Sejahtera and whether the
handling is in accordance with the DSN-MUI Fatwa on contract conversion.
This study used qualitative research methods. Where this research is a type of
field research (filed reserch). This research is descriptive analytical. The research
approach that I use is a normative empirical approach. Then this research comes from
primary data that is directly obtained by conducting research at the BMT Mandiri
Sejahtera which is then supported by secondary data reinforced by literature as a
supporter. The technique of collecting data through interviews, observation, and
documentation which was then analyzed qualitatively based on the object of research
at BMT Mandiri Sejahtera
Based on the results of research in the field it was found that the practice of
handling troubled mura>bah}ah financing for members was not in accordance with the
DSN-MUI Fatwa. Handling mura>bah}ah financing for customers who have problems
or who experience default installments is not finished by converting the mura>bah}ah
contract to the rahn contract. Whereas in the DSN-MUI fatwa, the member handling a
default installment by converting the mura>bah}ah contract to the contract of al-ijara>h
al-muntahiya bi at-tamli>k, mud}a>rabah and musha>rakah.
Keywords: mura>bah}ah financing, conversion of mura>bah}ah contract, DSN-MUI
fatwa concerning conversion of mura>bah}ah contract.