Mekanisme pembagian laba rugi pembiayaan sebagai sebuah tantangan bagi perbankan syariah di indonesia

Riyanto Wujarso

doi:10.52362/jisamar.v5i3.398

Abstract

Profit and loss sharing (PLR) in Islamic banking in Indonesia faces difficulties. Contracts for financing (PLR) include mudharabah and musyarakah. Before addressing the difficulties, this analysis evaluates the mudharabah and musyarakah contracts' execution. While a musyarakah contract requires investors and entrepreneurs to provide money and labor, a mudharabah contract allows the investor to supply capital and the entrepreneur to manage the firm. In terms of return on investment, all partners share profits and losses according to the pre-agreed musyarakah ratio; however, only the financier bears the loss for the mudharabah, as the entrepreneur has lost business as a result of the scheme. This research will be discussed qualitatively and using a literature review approach. The findings indicate that there are four major impediments to PUR financing: high investment risk, difficulties in selecting the best partner, demands from consumers with a poor credit rating, and a lack of financial protection.

Highlights

Industri perbankan Islam telah menunjukkan pertumbuhan dan ketahanan dalam lingkungan keuangan internasional yang lebih menantang [1]
In terms of return on investment, all partners share profits and losses according to the pre-agreed musyarakah ratio; only the financier bears the loss for the mudharabah, as the entrepreneur has lost business as a result of the scheme
The findings indicate that there are four major impediments to PUR financing: high investment risk, difficulties in selecting the best partner, demands from consumers with a poor credit rating, and a lack of financial protection

Summary

PENDAHULUAN

Industri perbankan Islam telah menunjukkan pertumbuhan dan ketahanan dalam lingkungan keuangan internasional yang lebih menantang [1]. Musyarakah dan mudharabah adalah akad kemitraan dalam menjalankan usaha berdasarkan kontribusi modal dan tenaga kerja oleh investor dan pengusaha melalui perjanjian PLR. Menurut statistik bulanan Bank Indonesia Januari 2019, total pembiayaan agregat sistem perbankan Islam di Indonesia melalui mudharabah dan musyarakah hanya menyumbang 5,08 persen dari total pembiayaan agregat, meskipun konsep mulia mereka sering dikhotbahkan oleh para sarjana ekonomi Islam yang menjunjung tinggi semangat perbankan syariah dalam membantu masyarakat untuk mencapai distribusi keuntungan yang adil dan merata serta mengurangi kesenjangan antara si kaya dan si miskin. Lembaga perbankan syariah harus menawarkan lebih banyak peluang pembiayaan melalui konsep mudharabah dan musyarakah yang dilandasi semangat kerjasama yang akan meningkatkan perekonomian umat Islam.

METODE DAN MATERI

PEMBAHASAN DAN HASIL

KESIMPULAN