Abstract
Cessie is the submission of accounts receivable in the name regulated in Article 613 of the Civil Code. Cessie in principle is the sale and purchase of receivables, but in its development the cessie can also be used as collateral for debt. In Islamic law, detailed discussion of cessie has not yet existed, but in general the issue of accounts payable has been discussed in the hawalah contract. In the DSN-MUI fatwas cessies are categorized as active subjective innovations or forms of subrogation accompanied by compensation. On the other hand, conceptually, cessie, subrogation and innovation are different. From this description, this research will discuss about cessie in Islamic law review with hawalah approach. The research method used is qualitative-descriptive-literature. The conclusion obtained from this study. (1) Cessie requirements according to the Civil Code have not fulfilled the entire requirements for the formation of the contract contained in hawalah. (2) Cessie in the sale and purchase of receivables is included in hawalah haqq. (3) Cessie as debt collateral is included in hawalah haqq based on kafalah (guarantee). In the case of retro cessie, Hanafi scholars allow while Shafi'i scholars do not allow
Highlights
(1) Cessie requirements according to the Civil Code have not fulfilled the entire requirements for the formation of the contract contained in hawalah
(2) Cessie in the sale and purchase of receivables is included in hawalah haqq
(3) Cessie as debt collateral is included in hawalah haqq based on kafalah
Summary
Hawalah secara bahasa berasal dari kata hawwala yang berarti ghayyara (mengubah) dan naqala (memindahkan). Syarat-syarat yang bersifat khusus, yaitu syarat yang wujudnya wajib ada dalam sebagian akad. Selain itu ada beberapa prinsip dasar yang harus terpenuhi dalam pembuatan akad. Akad harus dibuat atas dasar ridha kedua belah pihak, oleh karena itu akad tidak diperbolehkan jika mengandung unsur paksaan dari salah satu pihak atau lebih. Oleh karena itu kita dilarang melakukan akad dengan orang gila, anak-anak, atau mereka yang tidak tahu terhadap apa yang akan diperjanjikan. Oleh karena itu harus selaras dan memenuhi prinsip syariah, yaitu antara lain transaksi yang dilakukan oleh para pihak harus bersifat adil, halal, thayyib, dan mashlahat. Transaksi dalam keuangan Islam yang sesuai dengan syariah harus terbebas dari unsur-unsur larangan. Berdasarkan metode dan jenis penelitian ini, maka dalam hal pengumpulan data menggunakan metode dokumentasi sehingga akan diperoleh suatu penjabaran yang mendetail. Sistematika penulisan disesuaikan dengan Author Guideline Jurnal “Jurisprudensi: Jurnal Ilmu Syariah, Perundang-Undangan, dan Ekonomi Islam” Fakultas Syariah IAIN Langsa, Aceh
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