Analisis Fatwa DSN-MUI No. 153/2022 terhadap Kebijakan Pelunasan Dipercepat pada Pembiayaan Murābahah
DOI:
https://doi.org/10.33511/almizan.v9n1.79-91Keywords:
Murabaḥah financing, early settlement, shariah fatwa, financing governanceAbstract
Early settlement in murābahah financing requires legal certainty and Sharīʿah compliance to ensure a balanced relationship between Islamic financial institutions and customers. The issuance of the Fatwa of the National Sharīʿah Board of the Indonesian Council of Ulama Number 153 of 2022 concerning the Settlement of murābahah Receivables Prior to Maturity represents a regulatory reform aimed at strengthening Sharīʿah governance in Islamic financing practices. This study examines the conformity of the early settlement policy implemented by harta insan karimah Islamic Rural Bank with the provisions of the fatwa. Using a qualitative method with an empirical case study approach, data were collected through interviews, observations, and document analysis and examined descriptively. The findings indicate that rebates granted to customers who settle their obligations before maturity are consistent with earlier Sharīʿah rulings and reflect the principle of murābahah. Nevertheless, several aspects of the policy have not fully aligned with the substantive provisions introduced by the 2022 fatwa. The study highlights the importance of aligning institutional policies with contemporary Sharīʿah regulations to enhance legal certainty, Sharīʿah compliance, and financing governance.
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