TINJAUAN TENTANG PERJANJIAN JUAL BELI RUMAH DENGAN AKAD MUSYARAQAH MUTANAQISHAH MENURUT UNDANG–UNDANG NO 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH (Studi Pada Bank BTN Syariah Cabang Pekanbaru)

Abstract

Bank BTN Syariah Pekanbaru Branch as a PT engaged in banking offers
Sharia mortgage services with the help of subsidies from the government to be
given to people with certain incomes. In its implementation, Bank BTN Syariah
Pekanbaru Branch first buys the house that the customer wants and then sells it
back to the customer using the Musyaraqah Mutanaqishah contract. The purpose
of writing this thesis: First, to find out how the implementation of Islamic
mortgage financing carried out by PT. Bank BTN Syariah Pekanbaru Branch.
Second, what efforts must be made so that the agreement between Bank BTN
Syariah Pekanbaru Branch and customers is in accordance with sharia
principles?
The type of research used in this legal research is sociological legal
research. Where, the research location coincides in the city of Pekanbaru.
Analysis of the data used is the author analyzes the data qualitatively. In drawing
conclusions the author uses the method of deductive thinking.
The results of the study show that the Sharia KPR agreements entered into
between Bank BTN Syariah Pekanbaru Branch and the customer use the
Musyaraqah Mutanaqishah Agreement, but in terms of implementation this
contract is not appropriate for use in providing Sharia KPR services to
customers. This is because the bank has first purchased the object to be traded
and then resold it to the customer, with a scheme like this the contract that should
be used is aka murabahah. Efforts must be made so that agreements between
Bank BTN Syariah Pekanbaru Branch and customers are in accordance with
syriac principles, namely by ensuring that the contracts used are in line with
Islamic law and maximizing the role of DPS in supervising and guaranteeing the
implementation of Sharia Banking operations in accordance with the principles
and values in law Islam.
Keywords: Sale and Purchase Agreement – Akad – Sharia Principle