ANALISIS KEPATUHAN TERHADAP REGULASI SYARIAH TENTANG PEMBIAYAAN MUSYARAKAH : Studi Kasus pada BMT X Cabang B

Maulina, Sari Pratiwi (2018) ANALISIS KEPATUHAN TERHADAP REGULASI SYARIAH TENTANG PEMBIAYAAN MUSYARAKAH : Studi Kasus pada BMT X Cabang B. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

This study aims to analysis of compliance with Sharia regulations in musharaka financing on BMT X Branch B. The research method used qualitative method. The phenomenon that became the background of this research is the discovery of indications incompatibility (non-compliance) between sharia rules / regulations on musharaka financing with practice in the field. Primary data is obtained through interviewing activities with internal and external parties BMT X and secondary data obtained through reference books, articles, and previous research. Technique testing of data credibility that researcher use is the source triangulation and theory triangulation. The results showed that (1). In general, the understanding of customers and employees of BMT on compliance of financing contract musharaka is good enough. (2). The practice of compliance of BMT X Branch B to the sharia regulations on musharaka financing is good enough, there are only three points that the researcher deems unsuitable; namely the nature / position of funds, the position of each partner in the organization of work and the last about the distribution of losses. (3). The factors causing non sharia compliance in musyarakah financing are: (i) Rules / regulations that are deemed non-implementation and complicated, (ii) Human Resources are less concerned, less understood and less competent and (iii) DPS supervision that has not been maximized.;---Penelitian ini bertujuan untuk menganalisis kepatuhan terhadap regulasi syariah tentang pembiayaan musyarakah pada BMT X Cabang B. Metode penelitian yang digunakan adalah metode kualitatif. Fenomena yang menjadi latar belakang penelitian ini yaitu ditemukannya indikasi ketidakpatuhan praktik dilapangan dengan regulasi syariah tentang pembiayaan musyarakah. Data primer diperoleh melalui kegiatan wawancara dengan pihak internal maupun eksternal BMT X dan data sekunder diperoleh melalui referensi buku, artikel dan penelitian terdahulu. Teknik pengujian kredibilitas data yang peneliti gunakan yaitu triangulasi sumber maupun triangulasi teori. Hasil penelitian menunjukkan bahwa: (1) Secara umum, pemahaman nasabah dan karyawan BMT terhadap kepatuhan akad pembiayaan musyarakah sudah cukup baik. (2) Praktik kepatuhan BMT X Cabang B terhadap regulasi syariah tentang pembiayaan musyarakah sudah cukup baik, hanya saja ada tiga poin yang peneliti anggap tidak sesuai; yaitu tentang sifat/kedudukan dana, kedudukan masing-masing mitra dalam organisasi kerja dan yang terakhir tentang pembagian kerugian. (3) Faktor-faktor yang menjadi penyebab ketidakpatuhan syariah pada pembiayaan musyarakah yaitu: (a) Regulasi yang dianggap tidak implementatif dan sulit diterapkan, (b) SDM yang kurang peduli, kurang paham dan kurang kompeten, serta (3) Pengawasan DPS yang belum maksimal.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA MAU a-2018; Pembimbing : I. Agus Widarsono; NIM. : 1102897.
Uncontrolled Keywords: Sharia Compliance, Sharia Rules / Regulations, Musharaka Financing, Kepatuhan Syariah, Regulasi Syariah, Pembiayaan Musyarakah.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Isma Anggini Saktiani
Date Deposited: 20 Jun 2019 02:28
Last Modified: 20 Jun 2019 02:28
URI: http://repository.upi.edu/id/eprint/35599

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