MUSYARAKAH MUTANAQISHAH (DIMINISHING PARTNERSHIP) IN KPR IB AT BANK MUAMALAT GOWA
Abstract
This study aims to describe the implementation of the Musyarakah Mutanaqishah (diminishing partnership) contract in the Islamic home financing product (KPR iB) at Bank Muamalat Sub-Branch Office in Gowa. The research employs an empirical legal approach with a descriptive design. Data were collected through interviews with bank officials and supported by document analysis of relevant regulations. The findings indicate that the financing mechanism is carried out in several stages: application submission, customer eligibility verification, contract signing, fund disbursement, and ultimately, repayment and release of collateral. The scheme combines gradual ownership transfer with lease payments (ujrah) until full ownership is acquired by the customer. The implementation of this contract aligns with Islamic legal principles and refers to Fatwa DSN-MUI No. 73/DSN-MUI/XI/2008 as well as Law No. 21 of 2008 concerning Islamic Banking. The study concludes that musyarakah mutanaqishah is a practical and applicable model of Islamic financing, particularly suitable for the Indonesian Islamic banking context.
Abstrak
Penelitian ini bertujuan untuk mendeskripsikan implementasi akad Musyarakah Mutanaqishah dalam produk pembiayaan Kredit Pemilikan Rumah iB (KPR iB) di Bank Muamalat KCP Gowa. Penelitian ini merupakan penelitian hukum empiris dengan sifat deskriptif. Data diperoleh melalui wawancara dengan pihak bank dan didukung oleh studi dokumentasi terhadap regulasi yang relevan. Hasil penelitian menunjukkan bahwa mekanisme pembiayaan KPR iB melalui akad musyarakah mutanaqishah dilaksanakan secara bertahap, mulai dari pengajuan, verifikasi kelayakan nasabah, penandatanganan akad, penyaluran dana, hingga pelunasan dan pelepasan jaminan. Skema ini menggabungkan kepemilikan bertahap dan pembayaran sewa (ujrah) hingga aset sepenuhnya menjadi milik nasabah. Implementasi akad tersebut telah sesuai dengan prinsip-prinsip hukum Islam dan merujuk pada Fatwa DSN-MUI No. 73/DSN-MUI/XI/2008 serta Undang-Undang No. 21 Tahun 2008 tentang Perbankan Syariah. Temuan ini menunjukkan bahwa akad musyarakah mutanaqishah merupakan alternatif pembiayaan syariah yang aplikatif dan relevan diterapkan dalam sistem perbankan syariah di Indonesia.
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