Analisis Kesesuaian Pembiayaan Salamruma di BPRS Al Salaam Berdasarkan Fatwa DSN-MUI No. 06 Tahun 2000 dan No. 22 Tahun 2002
DOI:
https://doi.org/10.33511/almizan.v9n1.1-15Keywords:
Istisna’ contract, salamruma financing, sharia compliance, fatwa conformity, Islamic rural bankAbstract
The growing application of istisna’ contracts in Islamic housing finance necessitates strict compliance with Sharia principles and regulatory guidelines established by the Dewan Syariah Nasional Majelis Ulama Indonesia. However, previous studies have reported inconsistent findings regarding the extent to which istisna’ financing practices conform to the prescribed Sharia standards, highlighting the need for further investigation. This study aims to examine the conformity of the Salamruma financing scheme employing the istisna’ contract at Bank Pembiayaan Rakyat Syariah Al Salaam with the provisions stipulated in Dewan Syariah Nasional Majelis Ulama Indonesia Fatwa Number 06 of 2000 concerning Istisna’ Sale and Fatwa Number 22 of 2002 concerning Parallel Istisna’. This research adopted a qualitative approach using a case study design. Data were collected through observation, interviews, and documentation and subsequently analyzed using descriptive qualitative techniques. The findings reveal that: i) the Salamruma financing mechanism has been implemented in accordance with Sharia principles; ii) the contractual provisions applied encompass all essential elements prescribed in the relevant fatwas; and iii) the financing procedures are consistent with the requirements established in both fatwas. These findings suggest that adherence to istisna’ fatwas strengthens Sharia compliance, enhances customer confidence, and contributes to the sustainable development of Islamic housing finance products.
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