Implementasi Sharia Refinancing Pada Akad Musyarakah Mutanaqisah (Diminishing Partnership)
Abstract
Musyarakah mutanaqisah (diminishing partnership) is a product of the development of the musyarakah contract, musyarakah mutanaqisah (diminishing partnership) can be implemented as a financing product based on the syirkah inan principle, where the hishshah of one of the partners is reduced in ownership due to a purchase or diversion commercially. This research is descriptive qualitative to analyze internal factors, namely financing with a musyarakah mutanaqisah contract who want to own property assets with a maximum financing ceiling according to their needs and do not exceed collateral coverage and in accordance with the calculation standard financing to value and applicable conditions. As well as effort to own these assets over time on the diversion of ownership, there can be attempts sharia refinancing effort in musyarakah mutanaqisah (diminishing partnership) contract.
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