S K R I P S I
Nama : Poppy Febrina NIM : 22.2011.445
U N I V E R S I T A S M U H A M M A D I Y A H P A L E M B A N G F A K U L T A S E K O N O M I D A N BISNIS
1
A N A L I S I S P E M B I A Y A A N K R E D I T P E M I L I K A N R U M A H D E N G A N A K A D M U R A B A H A H PADA PT. B A N K S Y A R I A H M A N D I R I
K A N T O R C A B A N G P A L E M B A N G
SKRIPSI
Untuk Memenuhi Saiah Satu Persyaratan Memperoieh Gelar Sarjana Ekonomi
Nama : Poppy Febrina NIM : 22.2011.445
U N I V E R S I T A S MUHAMMADIYAH P A L E M B A N G F A K U L T A S E K O N O M I DAN BISNIS
S a y a y a n g b e r t a n d a t a n g a n d i b a w a h i n i : N a m a : P o p p y F e b r i n a N I M : 2 2 2 0 1 1 4 4 5 P r o g r a m S t u d i : A k u n t a n s i
M e n y a t a k a n b a h w a s k r i p s i i n i t e l a h d i t u l i s s e n d i r i d e n g a n s u n g g u h - s u n g g u h d a n t i d a k a d a b a g i a n y a n g m e r u p a k a n p e n j i p l a k a n k a r y a o r a n g l a i n .
A p a b i l a d i k e m u d i a n h a r i t e r b u k t i b a h w a p e m y a t a a n i n i t i d a k b e n a r , M a k a s a y a s a n g g u p m e n e r i m a s a n k s i a p a p u n s e s u a i p e r a t u r a n y a n g b e r l a k u .
P a l e m b a n g , 2 0 1 5 P e n u l i s .
P o p p y F e b r i n a
Fskoltas Ekonomi dan Bisnis Universitas Muhammadiyah
Palembang
TANDA P E N G E S A H A N S K R I P S I
J U D U L : Analisis Pembiayaan Kredit Pemilikan Rumah Dengau Akad Murabahah Pada PT. Bank Syariah Mandiri Kantor Cabang Palembang
Nama NIM Fakultas Program Studi Mata Kuliah Pokok
: Poppy Febrina :22 2011445
: Ekonomi dan Bisnis : Aknntansi
: Teori Akuntansi
Diterima flan disahkan Pada Tanggal ^
Pcmbimbittg,
(Muhammad Fahmi, S.E., M.Si.,) N I D N : 0029097804
Mengetahui a.n Dekan
-Ketua Program Studi
Ii, S.E., Ak., M.SO M : 0228115802/1021961
m a m p u M e n g u b a h d u n i a m u , k a r e n a m e s k i p u n g a r i s t a n g a n y a n g t e l a h
t e r t u l i s m a s i h d a p a t k i t a u b a h d e n g a n b e r s u n g g u h - s u n g g u h d a n b e r d o a
k e p a d a y a n g m a h a k u a s a , k a r e n a h a n y a d i r i i n i l a h y a n g a k a n m e n g e j a r
kesuksesan u n t u k k e h i d u p a n d u n i a d a n a k h e r a t '
( Poppy F e b r i n a )
' Ya A L L A H , s e s u n g g u h n y a a k u m e m o h o n k e p a d a m u i l m u y a n g
b e r m a n f a a t rizkiyang b a i k d a n a m a l y a n g d i t e r i m a , k a r e n a I l m u
T a n p a a m a l b a g a i k a n p o h o n t a n p a b u a h n y a "
( H a d i s t R i w a y a t B u k h o r i )
Skripsi i n i Ku P e r s e m b a h k a n K e p a d a :
• A y a h a n d a d a n i b u n d a k u y a n g p a l i n g t e r c i n t a .
• K a k a k d a n a d i k k u y a n g p a l i n g t e r s u y a n y .
• Dosen P e t n b i n i b i n g k u .
• S a h a b a t - s a h a b a t s e p e r j u a n g a n k u .
A B S T R A K
P o p p y F e b r i n a / 2 2 2 0 ] 1 4 4 5 / A n a l i s i s P e m b i a y a a n K r e d i t P e m i l i k a n R u m a h d e n g a n A k a d M u r a b a h a h P a d a P T . B a n k S y a r i a h M a n d i r i K a n t o r C a b a n g P a l e m b a n g .
T u j u a n p e n e l i t i a n i n i a d a i a h u n t u k m e n g e t a h u i a p a k a h k r e d i t k e p e m i l i k a n r u m a h d i B a n k S y a r i a h M a n d i r i K a n t o r C a b a n g P a l e m b a n g sesuai d e n g a n a k a d m u r a b a h a h d a n u n t u k m e n g e t a h u i proses p e m b e r i a n k r e d i t k e p e m i l i k a n r u m a h d e n g a n a k a d m u r a b a h a h d i B a n k S y a r i a h M a n d i r i C a b a n g P a l e m b a n g k e p a d a c a l o n p e n e r i m a p e m b i a y a a n .
M e t o d e P e n e l i t i a n y a n g d i g u n a k a n adaiah m e t o d e d e s k r i p t i f y a i t u d e n g a n m e n g u m p u l k a n d a t a y a n g d i p e r o l e h k e m u d i a n m e n g i n t e r p r e t a s i k a n d a n m e n g a n a l i s a s e h i n g g a dapat m e m b e r i k a n i n f o r m a s i y a n g dapat d i g u n a k a n u n t u k m e m e c a h k a n m a s a l a h y a n g d i h a d a p i .
D a t a y a n g d i g u n a k a n a d a i a h data p r i m e r d a n data s k u n d e r . H a s i l p e n e l i t i a n i n i m e n u n j u k k a n k r e d i t k e p e m i l i k a n r u m a h pada P T . B a n k S y a r i a h M a n d i r i t e l a h sesuai d e n g a n a k a d p e m b i a y a a n m u r a b a h a h d a n a n a l i s i s pada P S A K N o 102 t e n t a n g M u r a b a h a h sebagai dasar p e r t i m b a n g a n K e s e s u a i a n k r e d i t k e p e m i l i k a n r u m a h d i B a n k S y a r i a h M a n d i r i K a n t o r C a b a n g P a l e m b a n g .
K a t a k u n c i i P e m b i a y a a n , K r e d i t k e p e m i l i k a n r u m a h , K r e d i t M a c e t .
This research aimed for finding out how mortgage loans at branch Office of Syariah Mandiri Bank of Palembang in accordance with murabahah agreement and for finding out the credit granting process mortgage loans through Murabahah financing
Agreement at branch Office of Syariah Mandiri Bank of Palembang to the candidate of receiving financing.
This research was conducted by using descriptive method, that was collecting the data and interpreting after that analyzing so that can inform was used to overcome the problem.
The data were primary and secondary. The result showed that Mortgage Loans through Murabahah financing Agreement at Syariah Mandiri Bank has been in accordance with the financing agreement and the analysis of PSAK No 102 about murabahah as a basis for consideration suitability of mortgage loans at branch Office of Syariah Mandiri Bank of Palembang.
Keyword: Fmancing, Mortgage Loans, Bad Credit.
K A T A PENGANTAR
F u j i s y u k u r k e h a d i r a t A l l a h S W T d a n t a k l u p a p e n u l i s p a n j a t k a n S h a l a w a t d a n s a l a m k e p a d a N a b i B e s a r M u h a m m a d S A W d e n g a n k e l u a r g a b e s a r s e r t a p a r a s a h a b a t n y a , a k h i m y a p e n u l i s d a p a t m e n y e i e s a i k a n p e n u i i s a n s k r i p s i b c r j u d u l : "ANALISIS P E M B I A Y A A N K R E D I T P E M I L I K A N RUMAH DENGAN A K A D MURABAHAH PADA PT.BANK S Y A R I A H MANDIRI K A N T O R CABANG PALEMBANG".
P e n u i i s a n s k r i p s i i n i a d a i a h u n t u k m e m e n u h i s y a r a t u n l u k m e n d a p a t k a n g e l a r S a r j a n a R k o n o m i p a d a f a k u l t a s l - " k o n o n i i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
P e n u l i s m e n y a d a r i b a h w a s k r i p s i i n i b a n y a k k e k u r a n g a n s e m u a i n i t i d a k l a i n k a r e n a p e n u l i s a d a i a h s e b a g a i m a n u s i a b i a s a y a n g t a k l u p u t d a r i k e s a l a h a n d a n b a n y a k k e l e m a h a n , a k a n t e t a p i b e r k a t a d a n y a b a n t u a n d a n b i m b i n g a n s e r t a d o r o n g a n d a r i b c r b a g a i p i h a k , a k h i m y a k e s u l i t a n t e r s e b u t d a p a t d i l a m p a u i . O l e h s e b a b i t u d a l a m k e s e m p a t a n i n i p e n u l i s m e n y a m p a i k a n r a s a t e r i m a k a s i h .
t e r i m a k a s i h K e p a d a p i h a k - p i h a k y a n g t e l a h m e m b e r i i z i n d a n m e m b a n t u p e n u l i s d a l a m m e n y e i e s a i k a n s t u d i d i F a k u l t a s E k o n o m i d a n B i s n i s , U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g , d i a n t a r a n y a :
1. B a p a k D r . H . M u h a m m a d I d r i s , S E . , M . S i . , s e b a g a i R e k t o r U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g
2 . B a p a k D r s . F a u z i R i d w a n , M M . , s e l a k u D e k a n F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g b e s e r t a s t a f h y a ;
3 . i b u R o s a l i n a G h a z a l i , S E . , M . S i . , s e l a k u k e t u a P r o g r a m S t u d i A k u n t a n s i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
4 . I b u W e l l y , S E . , M . S i . , A k s e l a k u S e k e r t a r i s P r o g r a m S t u d i A k u n t a n s i F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
5. B a p a k W a k i l D e k a n 1, I I , I I I , I V F a k u l t a s E k o n o m i d a n B i s n i s U n i v e r s i t a s M u h a m m a d i y a h P a l e m b a n g .
6 . B a p a k M u h a m m a d F a h m i , S E . , M . S i . , s e l a k u P e m b i m b i n g S k r i p s i d a n P e m b i m b i n g A k a d e m i k s a y a .
7 . P i m p i n a n d a n K a r y a w a n P T . B a n k S y a r i a h M a n d i r i K a n t o r c a b a n g P a l e m b a n g .
S e m o g a A l l a h S W T a k a n m e m b a l a s s e m u a k e m u r a h a n d a n k e t u l u s a n h a t i s e m u a p i h a k y a n g t e l a h m e m b e r i k a n b a n t u a r m y a k e p a d a p e n u l i s d a l a m p e n u i i s a n s k r i p s i i n i .
A k h i m y a t i a d a k a t a l a i n y a n g d a p a t p e n u l i s u c a p k a n s e l a i n d a r i t e r i m a k a s i h y a n g s e b e s a r b e s a r n y a .
P a l e m b a n g , 2 0 1 5 P e n u l i s ,
P E R N Y A T A A N BEBAS P L A G I A T i i H A L A M A N P E R S E T U J U A N i i i M O T T O DAN P E R S E M B A H A N i v
A B S T R A K V
I C \ T A PENGANTAR v i
D A F T A R ISI v i i D A F T A R T A B E L v i i D A F T A R G A M B A R x i D A F T A R L A M P I R A N x
BAB 1 PENDAHULUAN
A. L a t a r B e l a k a n g 1 B . R u m u s a n M a s a l a h 8 C . T u j u a n P e n e l i t i a n 8 D . M a n f a a t P e n e l i t i a n 9
BAB I I K A J I A N PUSTAKA
A . P e n e l i t i a n S e b e l u m n y a 1 0
B . L a n d a s a n T e o r i ' ' 1. A k a d M u r a b a h a h 1 1
2 . R i b a 15 3 . P e n e r a p a n A k u n t a n s i M u r a b a h a h 1 6
a. P e n g a k u a n d a n P e n g u k u r a n M u r a b a h a h 1 6
b . L a n d a s a n s y a r i a h 1 6 c. L a n d a s a n h u k u m 17 d. J e n i s - j e n i s M u r a b a h a h 17 e. S y a r a t d a n r u k u n M u r a b a h a h 18 f. K e t e n t u a n A k a d M u r a b a h a h 19 4 . P e m b i a y a a n K r e d i t P e m i l i k a n R u m a h 2 4
5 . K r e d i t 2 6 6 . P e m b i a y a a n S y a r i a h 2 7
7 . P e m b i a y a a n M u r a b a h a h 2 9
BAB I I I M E T O D E P E N E L I T I A N
A . J e n i s P e n e l i t i a n 3 1 B . L o k a s i P e n e l i t i a n 3 2 C . O p e r a s i o n a l i s a s i V a r i a b e l 3 2
D . D a t a y a n g d i p e r l u k a n 3 2
2 . P r o s e s P e b i a y a a n K r e d i t P e m i l i k a n R u m a h B a n k S y a r i a h
M a n d i r i 4 2 3 . P e n e r a p a n K P R d e n g a n A k a d M u r a b a h a h p a d a B a n k
S y a r i a h M a n d i r i 4 6
4 . K r e d i t 5 3 a. A n a l i s i s K r e d i t 5 3
b . K r e d i t M a c e t P a d a B a n k S y a r i a h M a n d i r i C a b a n g
P a l e m b a n g 5 5 c. P e n y e l e s a i a n K r e d i t M a c e t P a d a B a n k S y a r i a h
M a n d i r i 5 9
B. PEMBAHASAN
1 . A n a l i s i s P e m b i a y a a n K r e d i t 6 1 a. P e r h i t u n g a n M a r g i n 6 2 b . P e r b a n d i n g a n P e r h i t u n g a n M a r g i n B a n k S y a r i a h
M a n d i r i d e n g a n B a n k S y a r i a h l a i n 6 3
c. A k a d J u a l B e l i 6 4 2 . A n a l i s i s P r o s e s P e m b i a y a a n 6 5
D A F T A R T A B E L
T a b e l I . 1 P e r h i t u n g a n P e m b i a y a a n M u r a b a h a h B a n k S a y a r i a h M a n d i r i
D e n g a n m a r g i n a n u i t a s 4 l a b e l I , 2 P e r h i t u n g a n P e m b i a y a a n M u r a b a h a h B a n k C e n t r a l A s i a S y a r i a h . . . 5
T a b e l I . 3 P e r h i t u n g a n P e m b i a y a a n M u r a b a h a h B a n k S y a r i a h B u k o p i n 5
l a b e l I . 4 P e r h i t u n g a n P e m b i a y a a n K P R B a n k C e n t r a l A s i a 6 T a b e l 1. 5 D a t a P e n c a i r a n D a n a B a n k S y a r i a h M a n d i r i 7
T a b e l I I . 1 P e n e l i t i a n S e b e l u m n y a 1 0 T a b e l H I . 1 O p e r a s i o n a i i s a s i V a r i a b e l 3 5
l a b e l I V . 1 T i p e d a n p r e s e n t a . s e G r i y a K P R B a n k S y a r i a h m a n d i r i 4 3
G a m b a r I I . 1 S k e m a a k a d m u r a b a h a h 2 0 G a m b a r I I . 2 S k e m a p e m b i a y a a n m u r a b a h a h B a n k S y a r i a h M a n d i r i 2 5
G a m b a r I I . 3 P r o s e s p e m b i a y a a n n a s a b a h p a d a B a n k 2 8 G a m b a r I V . 1 T i p e d a n p r e s e n t a s e G r i y a K P R B a n k S y a r i a h m a n d i r i 4 2
G a m b a r I V . 2 P i p e d a n p r e s e n t a s e G r i y a K P R B a n k S y a r i a h m a n d i r i 4 4
G a m b a r I V . 3 P r o s e s a n a l i s i s k r e d i t 5 4
DAFTAR L A M P I R A N
L a m p i r a n 1 S u r a t S e l e s a i P e n e l i t i a n
L a m p i r a n 2 K e l e r a n g a n y a n g r e l e v a n d e n g a n p e r u s a h a a n L a m p i r a n 3 D a f t a r P e r t a n y a a n W a w a n c a r a
L a m p i r a n 4 J a d w a l K e g i a t a n M a h a s i s w a L a m p i r a n 5 F o t o c o p y A k t i f i t a s B i m b i n g a n L a m p i r a n 6 F o t o c o p y S e r t i f i k a t T O E F E L L a m p i r a n 7 F o t o c o p y S e r t i f i k a t K K N L a m p i r a n 8 F o t o c o p y S e r t i f i k a t H a p a l a n L a m p i r a n 9 B i o d a l a P e n e l i t i
A. Latar belakang Masalah
S a l a h s a t u b e n t u k p e r w u j u d a n s i s t e m e k o n o m i s y a r i a h a d a i a h b e r d i r i n y a l e m b a g a - l e m b a g a k e u a n g a n s y a r i a h . P e r a n a n d a n k e d u d u k a n l e m b a g a k e u a n g a n s y a r i a h d i a n g g a p s a n g a n p e n t i n g d a n k h u s u s n y a d a l a m p e n g e m b a n g a n s i s t e m e k o n o m i k e r a k y a t a n . P a d a a w a l n y a , p e m b e n t u k a n b a n k i s l a m s e m u l a m e m a n g b a n y a k d i r a g u k a n . Pertama, b a n y a k o r a n g b e r a n g g a p a n b a h w a s i s t e m p e r b a n k a n b e b a s b u n g a {interest free) a d a i a h s e s u a t u y a n g t i d a k m u n g k i n d a n t i d a k i a z i m . Kedua, a d a n y a p e r t a n y a a n t e n t a n g b a g a i m a n a b a n k a k a n m e m b i a y a i o p e r a s i n y a . t e t a p i d i p i h a k l a i n , b a n k i s l a m a d a i a h s a t u a l t e m a t i f s i s t e m e k o n o m i i s l a m .
M a s a l a h e k o n o m i , i s l a m m e m b e r i k a n k o n s e p e k o n o m i y a n g b e r s u m b e r d a r i Al-Qurdn d a n Al-hadist, d i m a n a k o n s e p t e r s e b u t m e m b a w a u m a t m a n u s i a d a l a m k e h i d u p a n y a n g h a r m o n i s . P r i s i p d a s a r y a n g t e l a h d i t e t a p k a n i s l a m m e n g e n a i e k o n o m i a d a i a h t o l a k u k u r d a r i k e j u j u r a n . k e p e r c a y a a n , d a n k e t u l u s a n . K o n s e p y a n g d i t a w a r k a n o l e h i s l a m d a l a m m a s a l a h e k o n o m i h a r u s b e r a d a d a l a m p o s i s i y a n g s e i m b a n g a n t a r a p i h a k -p i h a k y a n g m e m a i n k a n -p e r a n n y a d a i a m k e g i a t a n e k o n o m i d a n e k o n o m i i s l a m t i d a k m e m b e r l a k u k a n k e g i a t a n e k o n o m i y a n g t i d a k s e i m b a n g k a r e n a d a p a t m e r u g i k a n s a l a h s a t u p i h a k . i s l a m m e n d u k u n g d a n m c n e k a n k a n p a d a k e s e i m b a n g a n d a l a m s e t i a p j e n i s h u b u n g a n k o m e r s i l d a n k e g i a t a n e k o n o m i .
2
M e n g a c u p a d a i s l a m s e r t a h u k u m p e m a h a m a n t e n t a n g k e h a r a m a n r i b a m e n j a d i l e m b a g a k e u a n g a n s y a r i a h s e b a g a i s o l u s i d a l a m m e m p e r l a k u k a n p e n g e i o l a a n k e u a n g a n m a s y a r a k a t . B a n k - b a n k i s l a m m e n g a m b i l Murabahah
u n t u k m e m b e r i k a n p e m b i a y a a n j a n g k a p e n d e k k e p a d a k l i e n n y a ( n a s a b a h ) u n t u k m e m b e l i b a r a n g w a l a u p u n k l i e n ( n a s a b a h ) t e r s e b u t m u n g k i n t i d a k m e m i l i k i u a n g t u n a i u n t u k m e m b a y a r . Murabahah.sehagaimana d i g u n a k a n d a l a m p e r b a n k a n i s l a m , d i t e m u k a n t e r u t a m a b e r d a s a r k a n d u a u n s u r , y a i t u h a r g a m e m b e l i , h a r g a t e r k a i t d a n k e s e p a k a t a n b e r d a s a r k a n Mark-up
( k e u n t u n g a n ) .
T e l a h d i k e t a h u i , b a h w a d a l a m p e r b a n k a n s y a r i a h t i d a k a d a i s t i l a h k r e d i t d a n b u n g a . P e n y a l u r a n d a n a d a l a m b a n k k o n v e n s i o n a l . k i t a k e n a l d e n g a n i s t i l a h k r e d i t a t a u p i n j a m a n . S e d a n g k a n d a l a m b a n k s y a r i a h u n t u k p e n y a l u r a n d a n a n y a k i t a k e n a l d e n g a n i s t i l a h p e m b i a y a a n . J i k a d a l a m b a n k k o n v e n s i o n a l k e u n t u n g a n b a n k d i p e r o l e h d a r i b u n g a y a n g d i b e b a n k a n , m a k a d a l a m p e r b a n k a s y a r i a h t i d a k a d a i s t i l a h b u n g a , a k a n t e t a p i b a n k s y a r i a h m e n e r a p k a n b a g i h a s i l . B a n k s y a r i a h d a l a m m e l a k u k a n k e g i a t a n u s a h a n y a s e c a r a p r i n s i p b e r b e d a d e n g a n b a n k k o n v e n s i o n a l m e s k i p u n d a l a m h a l t e r t e n t u m a s i h m e m i l i k i k e s a m a a n . P a d a b a n k s y a r i a h b e r l a n d a s k a n p a d a h u k u m p o s i t i f d a n h u k u m i s l a m s e d a n g k a n b a n k k o n v e n s i o n a l h a n y a b e r p c d o m a n p a d a h u k u m p o s i t i f .
u n t u k m e n c a r i k e u n t u n g a n p a d a m a r g i n y a n g t e l a h d i s e p a k a t i b e r s a m a . S l o g a n s y a r i a h p a d a n a m a b a n k j a n g a n l a h h a n y a s e b a g a i i n d i k a t o r p e n g g e r a k r o d a p e r e k o n o m i a n u n t u k m e n d a p a t s i m p a t i u m a t i s l a m , o l e h k a r e n a i t u b a n k s y a r i a h h a r u s m e m b u k t i k a n k a p a s i t a s n y a s e b a g a i b a n k y a n g b e r l a n d a s k a n p a d a p r i n s i p s y a r i a h .
P e n g g u n a a n i s t i l a h k r e d i t P e m i l i k a n R u m a h ( K P R ) p a d a P T . B a n k S y a r i a h M a n d i r i ( p e r s e r o ) m e n i m b u l k a n s e b u a h p e r t a n y a a n , a p a k a h p r o d u k i n i s e s u a i d e n g a n p r i s i p s y a r i a h . P e r u s a h a a n y a n g a k a n d i a n a l i s i s d a l a m p e n e l i t i a n i n i a d a i a h P T . B a n k S y a r i a h M a n d i r i K a n t o r C a b a n g P a l e m b a n g .
P T . B a n k S y a r i a h M a n d i r i m e m b e r i k a n p e l a y a n a n p e m b i a y a a n
Murabahah, y a n g b e r u p a p e m b i a y a a n i n v e s t a s i , p e m b i a y a a n m o d a l k e i j a d a n p e m b i a y a a n k o n s u m t i f . S a l a h s a t u p e m b i a y a a n k o n s u m t i f a d a i a h P e m b i a y a a n K r e d i t P e m i l i k a n r u m a h d a l a m r a n g k a p e m b e l i a n r u m a h , r u k o ,
xnswnlapartment b a g i n a s a b a h p e r o r a n g a n s e l a m a m a s a p e m b i a y a a n , b e s a r n y a a n g s u r a n t e t a p d a n t i d a k b e r u b a h s a m p a i l u n a s .
4
B e r i k u t a d a i a h p e r h i t u n g a n p e m b i a y a a n d a n p e r h i t u n g a n m a r g i n a n u i t a s p a d a k r e d i t p e m i l i k a n r u m a h P T . B a n k S y a r i a h M a n d i r i d a n p e r b a n d i n g a n d a r i b e b e r a p a b a n k s y a r i a h l a i n m e n g e n a i p e r h i t u n g a n m a r g i n :
Tabel I . l
Perhitungan Pembiayaan Murabahah Dengan Margin Anuitas
No Jumlah
P i n j a m a n
Uang M u k a
Pembiayaan Bank
J a n g k a W a k t u
Margin Anuitas
Angsuran Pcrbuian
Total Pembiayaan 1 500.000.00 180.000.00 320.000.000 5th 12.50% 7.199.340 431.960.400
2 500.000.000 180.000.00 320.000.000 lOth 13,50% 4.872.777 584.733.240
3 500.000.000 180.000.00 320.000.00 15th 14.50% 4.369.603 786.528.540
Sumber: P T . B a n k S y a r i a h M a n d i r i K C Palembang , 2 0 1 4 .
Tabel 1.2
Perhitungan Pembiayaan Murabahah Bank Central Asia Syariah
No Jumlah
Pinjaman
Uang M u k a
Pembiayaan B a n k
J a n g k a Waktu
M a r g i n Anuitas
Angsuran Perbuian
Total Pembiayaan 1 500.000.00 180.000.00 320.000.000 5th 14,00% 7.445.840 446.750.400
2 500.000.000 180.000.00 320.000.000 lOth 15,00% 5.162.718 619.526.160
3 500.000.000 180.000.00 320.000.00 15th 16.00% 4.699.842 845.971.560
Sumber: http://www,bcasyariah.co.id/produk/pembiayaan/simulasi/Usimulasi' A n g s u r a n - m u r a b a h a h
Tabel I J
Perhitungan Pembiayaan Murabahah Bank Syariah Bukopin
No J u m l a h P i n j a m a n
Uang M u k a
Pembiayaan B a n k
Jangka Waktu Margin Anuitas Angsuran Perbuian Total Pembiayaan 1 500.000.00 180.000.00 345.000.000 5th 12,00% 7.262.809 435.750.840
2 500.000.000 180.000.00 345.000.000 10th 15,00% 4.949.748 593.969.760
3 500.000.000 180.000.00 345.000.00 15th 15,00% 4.140.580 745.304.400
Sumber: http://www.syariahbukopin.co.id/simulasi
6
M e s k i p u n d a r i a n g s u r a n b u l a n a n m a r g i n s y a r i a h l e b i h t i n g g i d a n t i d a k b e r u b a h a t a u t e t a p d a n t i d a k b e r p e n g a r u h p a d a f l u k t u a s i t i n g k a t b u n g a , n a m u n p a d a k e n y a t a a n n y a m a r g i n y a n g d i t e t a p k a n t e r l i h a t l e b i h b e s a r n i l a i n y a d i b a n d i n g k a n d e n g a n k o n v e n s i o n a l . B e r i k u t p e r h i t u n g a n n y a :
Tabel 1.4
Perhitungan Pembiayaan KPR Bank Central Asia
No Jumlah
Pinjaman
Uang M u k a
Pembiayaan Bank
J a n g k a W a k t u
M a r g i n Efektif
A n g s u r a n Perbuian
Total Pembiayaan 1 500.000.00 180.000.00 345.000.000 5th 10.00% 6.799.054 407.943.240
2 500.000.0(X( 180.000.00 345.000.000 10th 12,00% 5.162.718 550.928.400
3 500.000.000 180.000.00 345.000.00 15th 12,00% 4.699.842 691.296.840
Sumber: PT. B a n k C e n t r a l Asia
Gambar I . l Perhitungan Denda keterlambatan Pembayaran
Biaya Angsuran
Perbuian
0 , 0 0 0 6 9
V
= Biaya Denda Keterlantbatan/harinya
Sumber : P T . B a n k S y a r i a h M a n d i r i K C Palembang
B a n k S y a r i a h M a n d i r i m e n g e n a k a n b i a y a k e t e r l a m b a t a n u n t u k p e m b i a y a a n
Murabahah p a d a k r e d i t p e m i l i k a n r u m a h .
B e r i k u t i n i m e r u p a k a n d a t a y a n g d i p e r o l e h m e n g e n a i j u m l a h p e n c a i r a n d a n a p a d a t a h u n 2 0 1 2 - 2 0 1 4 y a n g m e n g a l a m i p e n i n g k a t a n p e r t a h u n n y a b e r i k u t j u m l a h p e n c a i r a n d a n a p a d a P T . B a n k S y a r i a h M a n d i r i :
Tabel 1.5 Data Pencairan Dana PT Bank Syariah Mandiri
Tahun Pencairan NOA Nominal
2 0 1 2 5 2 R p . 1 4 . 8 6 6 . 7 2 0 . 0 0 0 2 0 1 3 2 0 1 R p . 6 0 . 4 3 9 . 4 3 9 . 0 0 2 0 1 4 3 9 8 R p . 8 7 . 6 9 5 . 1 7 7 . 0 0 0 Sumber: P T B a n k S y a r i a h M a n d i r i K C Palembang
T a b e l d i a t a s m e r u p a k a n j u m l a h p e n c a i r a n y a n g d i l a k u k a n B a n k S y a r i a h M a n d i r i s e l a m a t a h u n 2 0 1 2 - 2 0 1 4 . P a d a B a n k S y a r i a h M a n d i r i t e r n y a t a j u g a t e r d a p a t n a s a b a h y a n g d i g o l o n g k a n m a c e t a t a u d i k a t e g o r i k a n p a d a k o l e k t i b i l i t a s 5 ( N o n P e r f o m i n g L o a n ) , B a n k S y a r i a h M a n d i r i m e n e t a p k a n 3 % m a k s i m u m k r e d i t m a c e t p a d a p e r u s a h a a n n y a , y a n g d i h i t u n g b u k a n d a r i j u m l a h n a s a b a h m e l a i n k a n 3 % d a r i j u m l a h p l a f o n p e m b i a y a a n . P a d a t a h u n 2 0 1 4 a d a n y a 1 - 2 n a s a b a h y a n g d i k a t e g o r i k a n d a l a m k r e d i t m a c e t .
8
m e l a k u k a n t i n d a k l a n j u t a t a s t e t e r l a m b a t a n n a s a b a h d a l a m m e m b a y a r a n g s u r a n n y a .
B e r d a s a r k a n u r a i a n d i a t a s p e n u l i s b e r m a k s u d u n t u k m e l a k u k a n k a j i a n p e n e l i t i a n y a n g b e r j u d u l
"Analisis Pembiayaan Kredit Pemilikan Rumah Dengan Akad Murabahah Pada PT.Bank Syariah Mandiri Kantor Cabang Palembang"
B. Rumusan masalah
B e r d a s a r k a n l a t a r b e l a k a n g y a n g t e l a h d i u r a i k a n d i a t a s , m a k a d i b u a t i a h r u m u s a n m a s a l a h s e b a g a i b e r i k u t :
1 . A p a k a h P e m b i a y a a n k r e d i t P e m i l i k a n R u m a h d i P T . B a n k S y a r i a h M a n d i r i K a n t o r C a b a n g P a l e m b a n g s e s u a i d e n g a n A k a d M u r a b a h a h ? 2 . B a g a i m a n a k a h P r o s e s P e m b i a y a a n k r e d i t P e m i l i k a n R u m a h b a n k S y a r i a h
M a n d i r i d e n g a n A k a d M u r a b a h a h ?
3 . B a g a i m a n a k a h P e r l a k u a n B a n k S y a r i a h M a n d i r i t e r h a d a p k r e d i t P e m i l i k a n R u m a h A k a d M u r a b a h a h p a d a k r e d i t n a s a b a h y a n g m a c e t ?
C. Tujuan Penelitian
2 . U n t u k m e n g e t a l i u i p r o s e s p e m b i a y a a n k r e d i t p e m i l i k a n r u m a h d e n g a n A k a d M u r a b a h a h p a d a B a n k S y a r i a h M a n d i r i P a l e m b a n g .
3 . U n t u k m e n g e t a h u i b a g a i m a n a p e r l a k u a n b a n k t e r h a d a p k r e d i t n a s a b a h y a n g m a c e t .
D. Manfaat Penelitian 1. Bagi Penulis
D a p a t m e n a m b a h w a w a s a n a t a u p e n g e t a h u a n m e n g e n a i a k a d - a k a d a k u n t a n s i s y a r i a h k h u s u s n y a A k a d M u r a b a h a h .
2 . Bagi PT.Bank Syariah Mandiri
S e b a g a i s u m b a n g a n p e m i k i r a n d a l a m m e n g i s i k h a s a n a h i l m u p e n g e t a h u a n d a l a m b e n t u k k a r y a t u l i s i l m i a h k h u s u s n y a d i s i p i i n i l m u p e n g e t a h u a n k e p e r b a n k a n s y a r i a h .
3. Bagi Almamater
BAB I I
K A J I A N PUSTAKA A. Penelitian Sebelumnya
Tabel I I . l
Penelitian Sebelumnya
No Nama, Judul, Tahun Hasil Penelitian Perbedaan &
Persamaan 1 A n i t a . A n a l i s i s S i s t e m
P e m b i a y a a n M u r a b a h a h d a l a m P e r b a n k a n S y a r i a h , 2 0 1 1
S i s t e m o p e r a s i o n a l p a d a p e r b a n k a n
s y a r i a h y a n g d i a n g g a p b e r m a s a l a h d e n g a n k e t e n t u a n h u k u m s y a r i a h .
P e r s a m a a n n v a .
m e m b a h a s h u b u n g a n b a n k s y a r i a h d e n g a n A k a d M u r a b a h a h . P e r b e d a a n n y a , p e n e l i t i a n i n i l e b i h m e n e k a n k a n a s p e k n o i i n a t i f n y a
s a j a d c n g a n m e b a h a s s i s i k e t e n t u a n s y a r i a h . 2 H e r i y a d i , P e m b i a y a a n
M u r a b a h a h p a d a F I F S y a r i a h C a b a n g M a r t a p u r a , 2 0 1 1
P e m b i a y a a n
M u r a b a h a h p a d a F I F S y a r i a h M a r t a p u r a h a m p i r s e p e n u h n y a s e s u a i d e n g a n k e t e t a p a n s y a r i a h .
P e r s a m a a n y a . d e n g a n p e n e l i t i a n t e r l e t a k p a d a p e m b a h a s a n p e m b i a y a a n
M u r a b a h a h y a n g d i j a l a n k a n .
P e r b e d a a n y a p a d a s i s t e m a k a d s y a r i a h y a n g d i j a l a n k a n . 3 A . R i d w a n s y a h B a h a r
P u t r a , P e m b i a y a a n J u a l B e l i K c n d a r a a n m e l a l u i B a n k S y a r i a h
m e n g g u n a k a n A k a d M u r a b a h a h
P a d a b e b e r a p a B a n k S a r i a h t e j a d i p r a k t i k y a n g b e r b e d a d e n g a n t e o r i y a n g a d a .
P e r s a m a a n y a , m e m b a h a s d a n m e n g a n a l i s i s k e s e s u a i a n A k a d M u r a b a h a h y a n g d i l a k u k a n p a d a B a n k S y a r i a h .
P e r b e d a a n n y a . t e r d a p a t p a d a s u d u t p a n d a n g c a r a m e n g a n a l i s i s . Sumber: Penulis , 2 0 1 5
B. Landasan Teori 1. Akad Murabahah
a. Pengertian Akad
A k a d d a l a m b a h a s a a r a b a l - a q d j a m a k n y a a l - u q u d b e r a r t i i k a t a n a t a u m e n g i k a t ( A l - r a b a t h ) . M e n u r u t t e r m i n o l o g i h u k u m i s l a m , a k a d a d a i a h p e r t a l i a n a n t a r a p e n y e r a h ( i j a b ) d a n p e n e r i m a ( q a b u l ) y a n g d i b e n a r k a n o l e h s y a r i a h , y a n g m e n i m b u l k a n a k b i a t h u k u m t e r h a d a p o b j e k n y a . A k a d y a n g s u d a h t e r j a d i a t a u d i s e p a k a t i h a r u s d i p e n u h i d a n t i d a k b o l e h d i i n g k a r i .
b. Pengertian Akad Murabahah
12
S e t e l a h m e l a l u i p e m b a h a s a n y a n g c u k u p p a n j a n g , p a d a 1 3 N o v e m b e r 2 0 1 3 y a n g l a l u , m a k a I k a t a n A k u n t a n I n d o n e s i a t e l a h m e l u n c u r k a n P S A K 1 0 2 ( r e v i s i 2 0 1 3 ) t e n t a n g m u r a b a h a h . P S A K i n i m e r u p a k a n p e n y e m p u m a P S A K t e n t a n g m u r a b a h a h y a n g d i l u n c u r k a n 2 0 0 8 . S o s i a l i s a s i t e n t a n g P S A K i n i d i l a k u k a n d i l A I p a d a 2 0 D e s e m b e r 2 0 1 3 . S e m e n t a r a p e m b a h a s a n Exposure Draf n y a t e l a h d i l a k u k a n p a d a t a n g g a l 2 4 O k t o b e r 2 0 1 3 . A p a y a n g m e n j a d i p e r b e d a a n P S A K 1 0 2 t e n t a n g m u r a b a h a h ( 2 0 0 8 ) d e n g a n P S A K 1 0 2 t e n t a n g m u r a b a h a h ( r e v i s i 2 0 1 3 ) y a n g b a r u .
PSAK 1 0 2 , M u r a b a h a h a d a i a h a k a d j u a l b e l i b a r a n g d e n g a n h a r g a j u a l s e b e s a r b i a y a p e r o l e h a n d i t a m b a h k e u n t u n g a n y a n g d i s e p a k a t i d a n p e n j u a l h a r u s m e n g u n g k a p k a n b i a y a p e r o l e h a n b a r a n g t e r s e b u t k e p a d a p e m b e l i . P e n j u a l a n d a p a t d i l a k u k a n s e c a r a t u n a i a t a u k r e d i t ( P e m b a y a r a n t a n g g u h ) .
P e n j u a l d a p a t m e m i n t a u a n g m u k a p e m b e l i a n k e p a d a p e m b e l i s e b a g a i b u k t i k e s e r i u s a n n y a u n l u k m e m b e l i b a r a n g t e r s e b u t . U a n g m u k a m e n j a d i b a g i a n p e l u n a s a n p i u t a n g m u r a b a h a h j i k a a k a d m u r a b a h a h d i s e p a k a t i . N a m u n a p a b i l a p e n j u a l m e m b e l i b a r a n g d a n p e m b e l i m e m b a t a l k a n n y a , u a n g m u k a i n i d a p a t d i g u n a k a n u n t u k m e n u t u p i k e r u g i a n s i p e n j u a l a k i b a t d i b a t a l k a n n y a p e s a n a n t e r s e b u t . B i l a j u m l a h u a n g m u k a l e b i h k e c i l d i b a n d i n g k a n j u m l a h k e r u g i a n y a n g h a r u s d i t a n g g u n g o l e h p e n j u a l , p e n j u a l d a p a t m e m i n t a u a n g k e k u r a n g a n k e p a d a p e m b e l i . S e b a l i k n y a , b i l a l e b i h b e s a r p e m b e l i b c r h a k m e n g a m b i l a t a u m e n e r i m a k e m b a l i s e b a g i a n u a n g m u k a n y a .
A p a b i l a a k a d p e n j u a l a n s e c a r a t a n g g u h d a n p e m b e l i d a p a t m e l u n a s i n y a s e c a r a t e p a t w a k t u a t a u b a h k a n i a m e l a k u k a n p e l u n a s a n l e b i h c e p a t d a r i p e r i o d e y a n g t e l a h d i t e t a p k a n . m a k a p e n j u a l b o l e h m e m b e r i k a n p o t o n g a n . N a m u n d e m i k i a n , b e s a r n y a p o t o n g a n i n i t i d a k b o l e h d i p e r j a n j i k a n d i a w a l a k a d ( u n t u k m e n g h i n d a r i a d a n y a u n s u r riba).
14
F a t w a D e w a n S y a r i a h N a s i o n a l , y a n g d i m a k s u d d e n g a n m u r a b a h a h a d a i a h m e n j u a l s u a t u b a r a n g d e n g a n m e n e g a s k a n h a r g a b e l i n y a k e p a d a p i h a k p e m b e l i d a n p e m b e l i m e m b a y a m y a d e n g a n l e b i h t i n g g i s e b a g a i l a b a . S e s u a i d e n g a n k e t e n t u a n y a n g a d a d i d a l a m s a l a h s a t u Fatwa Dewan Syariah Nasional MUl Nomor 4/SDN-MUI/2000 tanggal 1 April 2000, k e t e n t u a n u m u m y a n g a d a p a d a m u r a b a h a h a d a i a h s e b a g a i b e r i k u t :
a ) A k a d M u r a b a h a h b e b a s riba.
b ) B a r a n g y a n g d i p e r d a g a n g k a n b u k a n b a r a n g y a n g d i h a r a m k a n .
c ) B a n k m e m b i a y a i s e b a g i a n a t a u s e i u r u h p e m b e l i a n b a r a n g . d ) B a n k m e m b e l i b a r a n g y a n g d i p e r l u k a n n a s a b a h a t a s n a m a
b a n k s e n d i r i d a n j u g a p e m b e l i a n i n i h a r u s b e b a s riba.
e ) B a n k h a r u s m e n y a m p a i k a n s e m u a h a l y a n g b e r k a i t a n d e n g a n p e m b e l i a n , m i s a l n y a j i k a p e m b e l i a n d i l a k u k a n s e c a r a b e r h u t a n g .
f ) B a n k k e m u d i a n m e n j u a l b a r a n g t e r s e b u t k e p a d a n a s a b a h ( p e m e s a n ) d e n g a n h a r g a j u a l s e n i l a i h a r g a b e l i d i t a m b a h k e u n t u n g a n . D a l a m h a l i n i b a n k h a r u s m e m b e r i t a h u k a n s e c a r a j u j u r h a r g a p o k o k b a r a n g k e p a d a n a s a b a h b e r i k u t b i a y a y a n g d i p e r l u k a n .
b. RibaFadhl
R i b a F a d h ! i n i M e r u p a k a n l u k a r m e n u k a r b a r a n g y a n g s e j e n i s d e n g a n a d d a t a m b a h a n , m i s a l n y a t i k a r m e n u k a r u a n g d e n g a n d i s e r l a i a d a n y a u a n g t a m b a h a n .
3. Penerapan Akuntansi Murabahah
a. Pengakuan dan Pengukuran Murabahah
B e n t u k - b e n t u k a k a d j u a l b e l i y a n g t e r d a p a t d a l a m f i q i h m u a m a l a l i s a n g a t b a n y a k . S a l a h s a t u n y a a d a i a h m u r a b a h a h . P e m y a t a a n S t a n d a r A k u n t a n s i K e u a n g a n N o . 1 0 2 " M u r a b a h a h a d a i a h j u a l b e l i b a r a n g d e n g a n h a r g a j u a l s e b e s a r b i a y a p e r o l e h a n d i t a m b a h k e u n t u n g a n y a n g d i s e p a k a t i d a n p e n j u a l h a r u s m e n g u n g k a k a n b i a y a p e r o l e h a n b a r a n g t e r s e b u t k e p a d a p e m b e l i . P a d a m u r a b a h a h i n i h a r g a y a n g d i s e p a k a t i a d a i a h h a r g a j u a l , s e d a n g k a n u n t u k h a r g a b e l i h a r u s d i h e r i t a h u k a n k e p a d a n a s a b a h y a n g a k a n m e l a k u k a n p > e m b e i i a n . J i k a b a n k m e m p e r o i e h p o t o n g a n d a r i p e m a s o k t e r s e b u t t e r j a d i s e t e l a h a k a d m a k a p e m b a g i a n p o t o n g a n t e r s e b u t d i l a k u k a n b e r d a s a r a k a n p e r j a n j i a n y a n g d i m u a t d a l a m a k a d . D a l a m m e l u n a s i p i u t a n g m u r a b a h a h i n i , n a s a b a h d a p a t m e l a k u k a n p e m b a y a r a n d e n g a n c a r a t u n a i d a n s e c a r a c i c i l a n .
b. Landasan Syariah
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m e n i n g k a l k a n p r o d u k t i f i t a s k i t a . H a l i i d i j e l a s k a n d a l a m A l - Q u r ' a n s u r a h A l - B a q a r a h a y a t 2 7 5 ( D e p a r t e m e n A g a m a 2 0 0 5 : 4 8 ) y a n g i s i n y a s e b a g a i b e r i k u t :
O r a n g - o r a n g y a n g m a k a n ( m e n g a m b i l ) riba t i d a k d a p a t b e r d i r i m e l a i n k a n b e r d i r i n y a o r a n g y a n g k e m a s u k a n s y a i t a n l a n t a r a n ( t e k a n a n ) p e n y a k i t g i l a . K e a d a a n m e r e k a y a n g d e m i k i a n i t u a d a i a h d i s e b a b k a n m e r e k a b e r k a t a ( b e r p e n d a p a l ) . S e s u n g g u h n y a j u a l b e l i i t u s a m a d e n g a n r i b a . O r a n g - o r a n g y a n g t e l a h s a m p a i k e p a d a n y a l a r a n g a n d a r i t u h a n n y a . L a l u t e r u s b e r h e n t i ( d a r i m e n g a m b i l r i b a ) . M a k a b a g i n y a a p a y a n g t e l a h d i a m b i l n y a d a h u l u ( s e b e l u m d a t a n g n y a l a r a n g a n ) d a n u r u s a n n y a ( t e r s e r a h ) k e p a d a A l l a h . O r a n g y a n g k e m b a l i ( m e n g a m b i l r i b a ) . M a k a o r a n g i t u a d a i a h p e n g h u n i n e r a k a m e r e k a k e k a l d i d a l a m n y a ( Q S A l - B a q a r a h ( 2 ) : 2 7 5 ) .
Landasan Hukum
L a n d a s a n h u k u m m u r a b a h a h t e r a n g k u m s a l a m l a n d a s a n h u k u m b e r o p e r a s i n y a p e r b a n k a n s y a r i a h y a i t u UU N o . 7 t a h u n 1 9 9 2 y a i t u p e l a k s a n a a n k e g i a t a n p e r b a n k a n d e n g a n p r i n s i p j u a l b e l i y a n g d i a t u r l e b i h r i n c i d i d a l a m P P n o . 7 2 t a h u n 1 9 9 2 t e n t a n g b a n k d e n g a n p r i n s i p b a g i h a s i l . U n d a n g - u n d a n g i n i d i s e m p u m a k a n l a g i d e n g a n U n d a n g - u n d a n g N o . 2 1 t a h u n 2 0 0 8 .
Jcnis-jcnis Murabahah
1 ) M u r a b a h a h t a n p a p e s a n a n a r t i n y a a d a y a n g b e l i a t a u t i d a k , b a n k s y a r i a h m e n y e d i a k a n b a r a n g .
2 ) M u r a b a h a h b e r d a s a r k a n p e s a n a r t i n y a b a n k s y a r i a h b a r u a k a n m e l a k u k a n t r a n s a k s i j u a l b e l i a p a b i l a a d a b a r a n g y a n g d i p e s a n o l e h n a s a b a h .
M u r a b a h a h b e r d a s a r k a n p e s a n a n d a p a t d i k a t e g o r i k a n d a l a m
1 ) S i f a t n y a m e n g i k a t a r t i n y a m u r a b a h a h b e r d a s a r k a n p e s a n a n t e r s e b u t m e n g i k a t u n t u k d i b e l i n a s a b a h s e b a g a i p e m e s a n .
2 ) S i f a t n y a t i d a k m e n g i k a t a r t i n y a w a l a u p u n n a s a b a h t e l a h m e l a k u k a n p e m e s a n a n b a r a n g , n a m u n n a s a b a h t i d a k t e r i k a t u n t u k m e m b e l i b a r a n g t e r s e b u t .
c. Syarat dan Rukun Murabahah Rukun Murabahah
1 ) B a ' i ( P e n j u a l ) 2 ) M u s t a r i ( p e m b e l i )
3 ) M a b i ' ( b a r a n g y a n g d i p e r j u a l b e l i k a n ) 4 ) T s a m a n ( h a r g a b a r a n g )
5 ) I j a b Q a b u l ( p e m y a t a a n s e r a h t e r i m a ) Syarat Murabahah
1 ) P e m b e l i h e n d a k l a h b e n a r - b e n a r m e n g e t a h u i m o d a l s e b e n a m y a d a r i s u a t u b a r a n g y a n g h e n d a k d i b e l i .
19
3 ) B a r a n g y a n g d i p e r j u a l b e l i k a n b u k a n l a h b a r a n g r i b a w i .
4 ) S e k i r a n y a b a r a n g t e r s e b u t t e l a h d i b e l i d a r i p i h a k l a i n , j u a l b e l i y a n g p e r t a m a i t u m e s t i l a h s a h m e n u r u t p a n d a n g a n i s l a m .
f. Ketentuan Akad Murabahah 1 ) P e l a k u .
2 ) O b j e k j u a l b e l i h a r u s m e m e n u h i . 3 ) B a r a n g y a n g d i p e r j u a l b e l i k a n h a l a l .
4 ) B a r a n g y a n g d i p e r j u a l b e l i k a n h a r u s d a p a t d i a m b i l m a n f a a t n y a a t a u m e m i l i k i n i l a i .
5 ) B a r a n g t e r s e b u t d i m i l i k i p e n j u a l .
6 ) B a r a n g t e r s e b u t d a p a t d i s e r a h k a n t a n p a t e r g a n t u n g d e n g a n k e j a d i a n t e r t e n t u d i m a s a d e p a n .
7 ) B a r a n g t e r s e b u t h a r u s d i k e t a h u i s e c a r a s p e s i f i k d a n d a p a t d i i d e n t i f i k a s i o l e h p e m b e l i s e h i n g g a t i d a k a d a Gharar ( k e t i d a k p a s t i a n ) .
8 ) B a r a n g t e r s e b u t d i k e t a h u i k u a n t i t a s n y a d e n g a n j e l a s s e h i n g g a t i d a k a d a gharar.
9 ) H a r g a b a r a n g t e r s e b u t j e l a s .
Gambar I I . l
Skema Akad Murabahah
N E G O S I A S i
( 1 ) ( 1 )
Akad Murabahah
( 2 ) ( 2 )
Penjual
Pembeli
(4) ( 3 )
K i r i m b a r a n g d a n D o k u m e n
Barang
(3a)
7 e r i m a b a r a n g d a n D o k u m e n
Sumber : H V e i t z h e l ( 2 0 0 8 :147)
D a l a m t r a n s a k s i m u r a b a h a h i n i a d a b e b e r a p a k e t e n t u a n y a n g h a r u s d i p e r h a t i k a n a g a r t r a n s a k s i i n i d a p a t b e r j a l a n s e s u a i d e n g a n s y a r i a h . M e n u r u t H a r a h a p d k k ( 2 0 0 4 : 9 4 - 1 0 0 ) k e t e n t u a n i n i d i k e l u a r k a n b e r d a s a r k a n f a t w a d a r i D e w a n S y a r i a h N a s i o n a l 0 4 / D S N - M U 1 / 2 0 0 9 y a n g d i p a p a r k a n s e b a g a i b e r i k u t :
Pertama : K e t e n t u a n U m u m M u r a b a h a h D a l a m B a n k S y a r i a h
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b ) B a r a n g y a n g d i p e r j u a l b e l i k a n t i d a k d i h a r a m k a n o l e h s y a r i a t i s l a m .
c ) B a n k m e m b i a y a i s e b a g i a n a t a u s e i u r u h h a r g a p e m b e l i a n b a r a n g y a n g t e l a h d i s e p a k a t i k u a l i f i k a s i n y a .
d ) B a n k m e m b e l i b a r a n g y a n g d i p e r l u k a n n a s a b a h a t a s n a m a b a n k s e n d i r i d a n p e m b e l i a n i n i h a r u s s a h d a n b e b a s riba.
e ) B a n k h a r u s m e n y a m p a i k a n s e m u a h a ! y a n g b e r k a i t a n d e n g a n p e m b e l i a n , m i s a l n y a j i k a p e m b e l i a n d i l a k u k a n s e c a r a t e r h u t a n g b a n k k e m u d i a n m e n j u a l b a r a n g t e r s e b u t k e p a d a n a s a b a h d e n g a n h a r g a j u a l s e n i l a i h a r g a b e l i p l u s k e u n t u n g a n . D a l a k a i t a n i n i b a n k h a r u s m e m b e r i t a h u k a n s e c a r a j u j u r h a r g a p o k o k b a r a n g k e p a d a n a s a b a h b e r i k u t b i a y a y a n g d i p e r l u k a n .
0 N a s a b a h m e m b a y a r h a r g a y a n g t e l a h d i s e p a k a t i t e r s e b u t p a d a j a n g k a w a k t u y a n g t e l a h d i e p a k a l i .
g ) U n t u k m e n c e g a h t e r j a d i n y a p e n y a l a h g u n a a n a t a u k e r u s a k a n a k a d t e r s e b u t , p i h a k b a n k d a p a t m e n g a d a k a n p e r j a n j i a n k h u s u s k e p a d a n a s a b a h .
h ) J i k a b a n k h e n d a k m e w a k i l k a n k e p a d a n a s a b a h u n t u k m e m b e l i b a r a n g d a r i p h a k k e t i g a . A k a d j u a l b e l i m u r a b a h a h h a r u s d i l a k u k a n s e t e l a h b a r a n g s e c a r a p r i n s i p m e n j a d i m i l i k b a n k .
Kedua : K e t e n t u a n M u r a b a h a h K e p a d a n a s a b a h
b ) J i k a b a n k m e n e r i m a p e r m o h o n a n t e r s e b u t , i a h a r u s m e m b e l i l e r l e b i h d a h u l u a s s e t y a n g d i p e s a n n y a s e c a r a s a h d e n g a n p e d a g a n g .
c ) B a n k k e m u d i a n m e n a w a r k a n a s s e t t e r s e b u t k e p a d a n a s a b a h d a n n a s a b a h h a r u s m e n e r i m a ( m e m b e l i n y a ) s e s u a i d e n g a n p e r j a n j i a n y a n g t e l a h d i s e p a k a t i k a r e n a s e c a r a h u k u m p e r j a n j i a n t e r s e b u t m e n g i k a t , k e m u d i a n k e d u a b e l a h p i h a k h a r u s m e m b u a t k o n t r a k j u a l b e i i .
d ) D a l a m j u a l b e l i i n i b a n k d i b o l e h k a n m e m i n t a n a s a b a h u n t u k m e m b a y a r u a n g m u k a s a a t m e n a n d a t a n g a n i k e s e p a k a t a n a w a l p e m e s a n a n .
e ) h a r u s d i b a y a r d a r i u a n g m u k a s a a t m e n a n d a t a n g a n i k e s e p a k a t a n a w a l p e m e s a n a n .
f ) J i k a n i l a i u a n g m u k a k u r a n g d a r i k e r u g i a n y a n g h a r u s d i t a n g g u n g o l e h b a n k , b a n k d a p a t m e m i n t a k e m b a l i s i s a k e r u g i a n n y a k e p a d a n a s a b a h .
Ketiga : J a m i n a n d a l a m m u r a b a h a h
a ) J a m i n a n d a l a m m u r a b a h a h d i b o l e h k a n , a g a r n a s a b a h s e r i u s d e n g a n p e m e s a n a n .
b ) B a n k d a p a t m e m i n t a n a s a b a h u n t u k m e n y e d i a k a n j a m i n a n y a n g d a p a t d i p e g a n g .
2 3
a ) S e c a r a p r i n s i p , p e n y e l e s a i a n h u t a n g n a s a b a h d a l a m t r a n s a k s i m u r a b a h a h l i d a k a d a k a i t a n n y a d e n g a n t r a n s a k s i l a i n y a n g d i l a k u k a n n a s a b a h p a d a p i h a k k e t i g a a t a s b a r a n g t e r s e b u t d e n g a n k e u n t u n g a n a t a u k e r u g i a n i a t e t a p b e r k e w a j i b a n u n t u k m e n y e i e s a i k a n h u t a n g n y a k e p a d a b a n k .
b ) J i k a n a s a b a h m e n j u a l b a r a n g t e r s e b u t s e b e l u m m a s a a n g s u r a n b e r a k h i r , i a t i d a k w a j i b s e g e r a m e l u n a s i s e l u r u h n h y a .
c) J i k a p e n j u a l a n b a r a n g t e r s e b u t m e n y e b a b k a n k e r u g i a n , n a s a b a h h a r u s t e t a p r n e l u n a s i h u t a n g n y a s e s u a i d e n g a n k e s e p a k a t a n a w a l i a t i d a k b o l e h m e m p e r l a m b a t p e m b a y a r a n a n g s u r a n a t a u m e m i n t a k e r u g i a n i t u d i p e r h i t u n g k a n .
Kelima : P e n u n d a a n P e m b a y a r a n D a l a m M u r a b a h a h
a ) N a s a b a h m e m i l i k i k e m a m p u a n t i d a k d i b e n a r k a n m e n u n d a p e n y e l e s a i a n h u t a n g n y a .
b ) J i k a n a s a b a h d e n g a n s e n g a j a m e n u n d a - n u n d a p e m b a y a r a n d e n g a n s e n g a j a a t a u j i k a s a l a h s a t u p i h a k t i d a k m e n u n a i k a n k e w a j i b a n n y a , m a k a p e n y e l e s a i a n n y a d i l a k u k a n m e l a l u i b a d a n A r b i t a s e S y a r i a h s e t e l a h t i d a k t e r c a p a i k e s e p a k a t a n m e l a l u i m u s y a w a r a h .
Keenam : B a n g k r u t d a l a m m u r a b a h a h
b ) B e s a r n y a j u m l a h u a n g m u k a d i t e n t u k a n b e r d a s a r k a n k e t e n t u a n .
c ) J i k a n a s a b a h m e m b a t a l k a n a k a d m u r a b a h a h , n a s a b a h h a r u s m e m b e r i k a n g a n t i r u g i k e p a d a L K S d a r i u a n g m u k a t e r s e b u t . d ) J i k a u a n g m u k a l e b i h k e c i l d a r i p a d a k e r u g i a n , L K S d a p a t
m e m i n t a t a m b a h a n k e p a d a n a s a b a h .
e ) J i k a u a n g m u k a l e b i h b e s a r d a r i p a d a k e r u g i a n , L K S d a p a t m e n g e m b a l i k a n k e l e b i h a n k e p a d a n a s a b a h .
4. P e m b i a y a a n Kredit Pemilikan Rumah
a. Pengertian Pruduk Kredit Pemilikan Rumah
P r o d u k y a n g d i b e r i n a m a P e m b i a y a a n G r i y a B a n k S y a r i a h a d a i a h P e m i l i k a n R u m a h S y a r i a h u n t u k p e m b e l i a a n t e m p a t t i n g g a l . F a s i l i t a s d a r i B a n k S y a r i a h i n i b i s a d i g u n a k a n b a i k u n t u k r u m a h b a r u m a u p u n r u m a h b e k a s . F a s i l i t a s i n i d i d a s a r i d e n g a n A k a d M u r a b a h a h , a t a u a k a d j u a l b e l i a n t a r a b a n k d a n n a s a b a h . D i m a n a B a n k S y a r i a h m e m b e l i r u m a h y a n g d i i n g i n k a n n a s a b c i h d a n m e n j u a l n y a k e m b a l i k e p a d a n a s a b a h s e b e s a r h a r g a p o k o k d e n g a n d i t a b a h m a r g i n k e u n t u n g a n y a n g d i s e p a k a t i b e r s a m a .
2 5
k a b e l s u t e t ( s a l u r a n u d a r a t e g a n g a n t i n g g i ) , l e b a r j a l a n a n h a r u s 3 , 5 m e t e r a t a u d a p a t d i l a l u i 2 m o b i ! s e t a t i d a k r a w a n b e n c a n a a l a m s e p e r t i b a n j i r , l o n g s o r d a n I a i n - l a i n .
b. Persyaratan Griya Pemilikan Rumah Bank Syariah
P e r s y a r a t a n y a n g h a r u s d i l e n g k a p i o l e h c a l o n n a s a b a h G r i y a P e m i l i k a n R u m a h S y a r i a h , :
1) B e r s t a t u s k a r y a w a n d e n g a n p e n g h a s i l a n t e t a p . 2 ) W a r g a n e g a r a I n d o n e s i a c a k a p h u k u m .
3 ) U s i a m i n i m a l 2 1 t a h u n d a n m a k s i m a l 5 5 t a h u n p a d a s a a t j a t u h t e m p o p e m b i a y a a n .
4 ) B e s a r a n g s u r a n l i d a k m e i e b i h i 4 0 % d a r i p e n g h a s i l a n b u l a n a n b e r s i h .
5 ) F a s i l i t a s p e m b i a y a a n d a p a t d i b e r i k a n a p a b i l a p r o s e s p e m b a n g u n a n t e l a h m e n c a p a i 5 0 % d e n g a n t o t a l p e n c a i r a n m a k s i m a l s e b e s a r 5 0 % .
6 ) U n t u k p e n c a i r a n u n i t y a n g b e l u m s e l e s a i d i b a n g u a t a u i n d e n h a r u s m e l a l u i p e r j a n j i a n k e r j a s a m a a n t a r a d e v e l o p e r d a n B a n k S y a r i a h M a n d i r i k a t o r p u s a t .
k e p a d a n a s a b a h s e b e s a r h a r g a p o k o k d i t a m b a h d e n g a n k e u n t u n g a n a t a u d i s e b u t m a r g i n y a n g t e l a h d i s e p a k a t i .
5. Kredit
1. Pengertian Kredit
K r e d i t m e r u p a k a n p e n y e d i a a n u a n g a t a u t a g i h a n y a n g d a p a t d i p e r s a m a k a n d e n g a n i t u d i d a s a r k a n p e r s e t u j u a n a t a u k e s e p a k a t a n p i n j a m m e m i n j a m a n t a r a p i h a k b a n k d e n g a n p i h a k l a i n y a n g m e w a j i b k a n p i h a k p e m i n j a m u n t u k m e l u n a s i h u t a n g n y a s e t e l a h j a n g k a w a k t u y a n g t e r t e n t u d e n g a n p e m b a t a s a n b u n g a . ( U U p e r b a n k a n N o . 1 0 t a h u n 1 9 9 8 )
2. Pengolongan Kolektibilitas
K o l e k t i b i l i t a s m e r u p a k a n k e a d a a n p e m b a y a r a n p o k o k a t a u a n g s u r a n p o k o k d a n b u n g a k r e d i t o l e h n a s a b a h s e t a t i n g k a t k e m u n g k i n a n d i t e r i m a n y a k e m b a l i d a n a y a n g d i t a n a m k a n . D i r e k s i B a n k I n d o n e s i a N o . 3 1 / I 4 7 / k e p / D l R t a n g g a l 1 2 N o v e m b e r 1 9 9 8 , t e n t a n g p e m b a g i a n t i n g k a t k o l e k t i b i l i t a s ;
a. L a n c a r / K o l e k t i b i l i t a s 1
K r e d i t y a n g p e r j a l a a n n y a l a n c a r a t a u m e m u a s k a n . a r t i n y a s e g a l a k e w a j i b a n d i s e i e s a i k a n o l e h n a s a b a h s e c a r a b a i k .
b . D a l a m p e r h a t i a n k h u s u s / k o l e k t i b i l i l i t a s 2
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c. T i d a k L a n c a r / K o l e k t i b i l i t a s 3
K r e d i t y a n g s e l a m a 3 - 6 b u l a n m u t a s i n y a k u r a n g l a n c a r . p e m b a y a r a n b u n g a d a n u t a n g p o k o k n y a t i d a k b a i k . U s a h a - u s a h a
approach l e l a h d i l a k u k a n t a p i h a s i l n y a t e t a p k u r a n g b a i k . d . d i r a g u k a n / K o l e k t i b i l i t a s 4
k r e d i t y a n g t e l a h t i d a k l a n c a r d a n t e l a h p a d a j a t u h t e m p o n y a b e l u m j u g a d i s e i e s a i k a n o l e h d e b i t u r y a n g b e r s a g k u t a n .
e. M a c e t / K o l e k t i b i l i t a s 5
K r e d i t m a c e t s e b a g a i k e l a n j u t a n d a r i u s a h a p e n y e l e s a i a n a t a u p e n g a k t i f a n k e m b a l i k r e d i t l i d a k l a n c a r d a n u s a h a i t u t i d a k b e r h a s i L b a r u l a h k r e d i t t e r s e b u t d i k a t e g o r i k a n k e d a i a m k r e d i t m a c e t .
6. Pembiayaan Syariah
M e n u r u t u n d a n g - u n d a n g p e r b a n k a n N o . 1 0 t a h u n 1 9 9 8 p e n g e r t i a n p e m b i a y a a n a d a i a h p e n y e d i a u a n g a t a u t a g i h a n y a n g d a p a t d i p e r s a m a k a n d e n g a n i t u , b e r d a s a r k a n p e r s e t u j u a n a t a u k e s e p a k a t a n a n t a r a b a n k d e n g a n p i h a k l a i n y a n g m e w a j i b k a n p i h a k y a n g d i b i a y a i u n t u k m e n g e m b a l i k a n u a n g a t a u t a g i h a n t e r s e b u t s e t e l a h j a n g k a w a k t u t e r t e n t u d e n g a n i m b a l a n a t a u b a g i h a s i l .
P e m b i a y a a n m e r u p a k a n a k t i v i t a s b a n k s y a r i a h d a l a m m e n y a l u r k a n d a n a k e p a d a p i h a k I a i n s e l a i n b a n k b e r d a s a r k a n p r i n s i p s y a r i a h . D e n g a n h a l d e m i k i a n d a p a t d i s i m p u l k a n b a h w a p e m b i a y a a n b e r d a s a r k a n p r i n s i p s y a r i a h d i d e f m i s i k a n s e b a g a i p e n y e d i a u a n g a t a u t a g i h a n d i p e r s a m a k a n d e n g a n i t u b e r d a s a r k a n p e r s e t u j u a n a t a u k e s e p a k a t a n a n t a r a b a n k d e n g a n p i h a k l a i n y a n g m e w a j i b k a n p i h a k y a n g d i b i a y a i u n t u k m e n g e m b a l i k a n u a n g a t a u t a g i h a n t e r s e b u t s e t e l a h j a n g k a w a k l u t e r t e n t u d e n g a n i m b a l a n b a g i h a s i l . P e m b i a y a a n d a l a m p e r b a n k a n sy£uiah m e n u r u t A l - W a r r a n , y a n g d i k u t i p o l e h A s c a r y a d a l a m b u k u n y a A k a d d a n P r o d u k b a n k s y a r i a h d a p a t d i b a g i m e n j a d i 3 ( t i g a ) y a i t u : a. Bearing Financing m e r u p a k a n e n t u k p e m b i a y a a n y a n g s e c a r a
k o m e r s i l m e n g u n t u n g k a n , k e t i k a p e m i l i k m o d a l m a u m e n a n g g u n g r e s i k o k e r u g i a n d a n n a s a b a h j u g a m e m b e r i k a n k e u n t u n g a n .
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c. Charity Fmancing m e r u p a k a n b e n t u k p e m b i a y a a n y a n g m e m a n g d i b e r i k a n k e p a d a o r a n g m i s k i n y a n g m e m b u t u h k a n s e h i n g g a t i d a k a d a k l a i m t e r h a d a p p o k o k d a n k e u n t u n g a n .
S e c a r a f o r m a l p e r m o h o n a n p e m b i a y a a n d i l a k u k a n s e c a r a t e r t u l i s d a r i n a s a b a h k e p a o f f i c e r b a n k . N a m u n d e m i k i a n d a l a m i m p l e m e n t a s i n y a , p e r m o h o n a n d a p a t d i l a k u k a n s e c a r a l i s a n t e r l e b i h d a h u l u u n t u k d i t i n d a k l a n j u t i d e n g a n p e r m o h o n a n t e r t u l i s j i k a m e n u r u t o f f i c e r b a n k u s a h a y a n g d i m a k s u d l a y a k d i b i a y a i . S e p e r t i j u g a d a l a m b a n k k o n v e n s i o n a l , p e r b a n k a n s y a r i a h m e n e t a p k a n s y a r a t - s y a r a t u m u m s e b u a h p e m b i a y a a n , s e p e r t i h a l b e r i k u t i n i :
1 ) S u r a t p e r m o h o n a n t e r t u l i s , d e n g a n d i l a m p i r i p r o p o s a l y a n g m e m u a t ( a n t a r a l a i n ) g a m b a r a n u m u m u s a h a . r e n c a n a a t a u p r o s f e k u s a h a , rincian d a n r e n c a n a p e n g g u n a a n d a n a , j u m l a h k e b u t u h a n d a n a d a n j a n g k a w a k t u p e n g g u n a a n d a n a .
2 ) L e g i l i t a s u s a h a , s e p e r t i i d e n t i t a s d i r i , a k t a p e n d i r i a n u s a h a , s u r a t i j i n u m u m p e r u s a h a a n d a n t a n d a d a f t a r p e r u s a h a a n .
3 ) L a p o r a n k e u a n g a n s e p e r t i n e r a c a d a n l a b a r u g i , d a t a p e n e l i t i a n t e r a k h i r d a t a p e n j u a l a n d a n f o t o c o p y r e k e n i n g b a n k .
7. Pembiayaan Murabahah
i s l a m a d a i a h " is simply a sale" a t a u j u a l b e l i . P e m b a y a r a n b i s a d i l a k u k a n s e c a r a t u n a i (at spot) a t a u n a n t i p a d a s u a t u t a n g g a l y a n g t e l a h d i s e p a k a t i (a subsequent date) k e d u a b e l a h p i h a k . S e c a r a , s e d e r h a n a m u r a b a h a h b e r a r t i s u a t u p e n j u a l a n b a r a n g s e h a r g a t e r s e b u t d i t a m b a h k e u n t u n g a n y a n g d i . s e p a k a t i . M i s a l n y a s e s e o r a n g m e m b e l i b a r a n g k e m u d i a n m e n j u a l n y a k e m b a l i d e n g a n k e u n t u n g a n t e r t e n t u . B e r a p a b e s a r k e u n t u n g a n t e r s e b u t d a p a t d i n y a t a k a n d a l a m n o m i n a l r u p i a h t e r t e n t u a t a u d a l a m b e n t u k p r e s e n t a s e d a r i h a r g a p e m b e l i a n n y a m i s a l k a n 1 0 % a t a u 2 0 % .
O l e h k a r e n a i t u m u r a b a h a h s e b e n a m y a b u k a n m e r u p a k a n b a g i a n p e m b i a y a a n m e l a i n k a n s a l a h s a t u k e g i a l a n m u a n i a l a h y a k n i j u a l b e l i t u n a i , m a k a m e n g h i n d a r i t e r j a d i n y a r i b a d a l a m t r a n s a k s i k e u a n g a n i s l a m . S e a l i n i t u , p a r a c e n d i k i a w a n u s l i m ( Islamic Scholars / Sharia Experts) k o n t e n p o r e r m e n g i j i n k a n m e n g g u n a k a n m u r a b a h a h s e b a g i
BAB I I I
M E T O D E P E N E L I T I A N
A. Jenis Penelitian
J e n i s p e n e l i t i a n S u g i o n o ( 2 0 0 9 : 2 ) a d a i a h s e b a g a i b e r i k u t : 1 . P e n e l i t i a n D e s k r i p t i f
P e n e l i t i a n D e s k r i p t i f a d a i a h p e n e l i t i a n y a n g d i g u n a k a n u n t u k m e n g e t a h u i n i l a i v a r i a b e l m a n d i r i . b a i k s a t u a t a u l e b i h independent t a n p a m e m b u a t p e r b a n d i n g a n a t a u m c n g h u b u n g k a n v a r i a b e l s a t u d e n g a n y a n g l a i n n y a .
2 . P e n e l i t i a n K o m p a r a t i f
P e n e l i t i a n k o m p a r a t i f a d a i a h p e n e l i t i a n y a n g b e r s i f a t m e m b a n d i n g k a n , d i s i n i v a r i a b e l m a s i h s a m a d e n g a n p e n e l i t i a n m a n d i r i t e t a p i s a m p e l l e b i h d a r i d a l a m w a k t u y a n g b e r b e d a .
3 . P e n e l i t i a n A s o s i a t i f
P e n e l i t i a n a s o s i a t i f a d a i a h p e n e l i t i a n y a n g b e r t u j u a n u n t u k m e n g e t a h u i h u b u n g a n a n t a r a d u a v a r i a b e l a t a u l e b i h .
J e n i s p e n e l i t i a n y a n g d i g u n a k a n p e n u i i s a n a d a i a h p e n e l i t i a n d e s k r i f t i f y a i t u d i m a n a u n t u k m e n g e t a h u i b a g a i m a n a t i n g k a t m u r a b a h a h p a d a B a n k S y a r i a h M a n d i r i d e n g a n k e s e s u a i a n m u r a b a h a h d a i a m P S A K .
B. Lokasi Penelitian
D a l a m p e n e l i t i a n i n i y a n g m e n j a d i t e m p a t p e n e l i t i a n p e n u i i s a n a d a i a h P T . B a n k S y a r i a h M a n d i r i k a n t o r c a b a n g P a l e m b a n g y a n g b e r a l a m a t d i J l . J e n d r a l S u d i r m a n N o . 8 0 K e l u r a h a n 2 0 i l i r , K e c a m a t a n i l i r t i m u r 1 , K o t a P a l e m b a n g S u m a t e r a S e l a t a n .
C . Operasionaiisasi Variabel
O p a r a s i o n a l i s a s i v a r i a b e l m e r u p a k a n s u a t u d e f i n i s i y a n g d i b e r i k a n p a d a s u a t u v a r i a b e l d e n g a n c a r a m e m b e r i k a n a r t i a t a u m e n d e f i n i s i k a n b a g a i m a n a v a r i a b e l a t a u k e g i a t a n t e r s e b u t d i u k u r , v a r i a b e l y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a i a h
Tabel I I l . l
Operasionaiisasi Variabel
Variabel Definisi Indikator
P e m b i a y a a n k r e d i t
P e m i l i k a n R u m a h d e n g a n A k a d M u r a b a h a h .
M e r u p a k a n s u a t u t r a n s a k s i K P R y a n g m e n u r u t s y a r i a h
m e n g g u n a k a n a k a d j u a l b e l i b a r a n g d e n g a n h a r g a j u a l s e b e s a r b i a y a
p e r o l e h a n d i t a m b a h d e n g a n k e u n t u n g a n y a n g d i s e p a k a t i a n t a r a p e m b e l i d a n p e n j u a l b a r a n g .
1. R u k u n M u r a b a h a h . 2 . P r o s e s
M u r a b a l i a h .
Sumber: Penults, 2 0 1 5
D. Data yang diperlukan
3 3
1. D a t a P r i m e r
D a t a p r i m e r m e r u p a k a n s u m b e r p e n e l i t i a n y a n g d i p e r o l e h p e n e l i t i s e c a r a l a n g s u n g d a r i s u m b e r a s l i ( t i d a k m e l a l u i p e r a n t a r a ) .
2 . D a t a S e k u n d e r
D a t a s e k u n d e r m e r u p a k a n s u m b e r d a t a y a n g d i p e r o l e h p e n e l i t i s e c a r a l a n g s u n g m e l a l u i m e d i a p e r a n t a r a ( D i p e r b o l e h k a n d a n d i c a t a t o l e h p i h a k l a i n .
A d a p u n d a t a y a n g d i g u n a k a n p e n u l i s d a l a m p e n e l i t i a n i n i a d a i a h d a l a p r i m e r d a n d a t a s e k u n d e r d i m a n a d a l a m p e n e l i t i a n i n i d a t a y a n g d i p e r o l e h a n , d i d a p a t k a n m e l a l u i w a w a n c a r a t e r h a d a p k a r y a w a n b a g i a n p e m b e r i a n d a n p e m b i a y a a n k r e d i t P e m i l i k a n R u m a h B a n k S y a i i a h M a n d i r i .
E . Metode Pengumpula data
S u g i o n o ( 2 0 0 9 ; 4 0 2 - 4 0 5 ) d i l i h a t d a r i s e g i c a r a a t a u t e h n i k p e n g u m p u l a n d a t a d a p a t d i l a k u k a n s e b a g a i b e r i k u t :
1. I n t e r v i e w ( w a w a n c a r a )
I n t e r v i e w m e r u p a k a n t e h n i k p e n g u m p u l a n d a t a d a l a m m e t o d e s u r v e i , y a n g m e n g g u n a k a n p e r t a n y a a n s e c a r a l i s a n k e p a d a s u b y e k p e n e l i t i a n . 2 . Q u e s t i o n e r ( a n g k e t )
3 . O b s e r v a s i
O b s e r v a s i m e r u p a k a n p e n g a m a t a n d a n p e n c a t a t a n y a n g s i s t e m a t i s t e r h a d a p g e j a l a - g e j a l a y a n g d i t e l i t i .
4 . D o k u m e n t a s i
D o k u m e n t a s i m e r u p a k a n c a t a t a n p e r i s t i w a y a n g s u d a h b e r l a l u , d o k u m e n b e r b e n t u k t u l i s a n , g a m b a r , a t a u k a r y a m o n u m e n t a l d a r i s e s e o r a n g .
D a l a m p e n e l i t i a n i n i , m e t o d e p e n g u m p u l a n d a t a y a n g d i g u n a k a n o l e h p e n u l i s a d a i a h i n t e r v i e w , o b s e r v a s i . d a n d o k u m e n t a s i d e n g a n m e l a k u k a n d i a l o g l a n g s u n g d e n g a n r e s p o n d e n y a n g a k a n m e m b e r i k a n k e t e r a n g a n m e n g e n a i p e r m a s a l a h a n y a n g t e l i t i .
F. Analisis Data dan Teknik Analisis
S u g i o n o ( 2 0 0 9 : 1 3 - 1 4 ) a n a l i s i s d a t a d a l a m p e n e l i t i a n d a p a t d i k e l o m p o k a n m e n j a d i 2 y a i t u :
1. Analisis Data dan Teknik Analisis a. A n a l i s i s K u a l i t a t i f
M e r u p a k a n a n a l i s i s y a n g t i d a k d a p a t d i n y a t a k a n d a l a m a n g k a d a n d a p a t m e r u p a k a n j a w a b a n d a r i s u a t u p e r i s t i w a y a n g s u l i t .
b . A n a l i s i s K u a n t i t a t i f
M e r u p a k a n a n a l i s i s y a n g d a p a t d i n y a t a k a n d a l a m a n g k a - a n g k a d a n d a p a t d i h i t u n g d e n g a n r u m u s s t a t i s t i c .
35
A. Hasil Penelitian
I . Gambaran Umum Perusahaan a. Sejarah Bank Syariah Mandiri
B a n k S y a r i a h M a n d i r i a d a i a h l e m b a g a p e r b a n k a n d i I n d o n e s i a . B a n k i n i b e r d i r i p a d a 1 9 5 5 d e n g a n n a m a B a n k I n d u s t r i N a s i o n a l . B a n k i n i b e b e r a p a k a l i b e r g a n t i n a m a d a n t e r a k h i r k a l i b e r g a n t i n a m a m e n j a d i B a n k S y a r i a h M a n d i r i p a d a t a h u n 1 9 9 9 s e t e l a h s e b e l u m n y a b e m a m a B a n k S u s i l a B a k t i y a n g d i m i l i k i o l e h Y a y a s a n K e s e j a h t e r a a n P e g a w a i B a n k D a g a n g N e g a r a d a n P T M a h k o l a P r e s t a s i . S e n i n t a n g g a l 2 5 R a j a b 1 4 2 0 H a t a u t a n g g a l 1 N o v e m b e r 1 9 9 9 m e r u p a k a n h a r i p e r t a m a b e r o p e r a s i n y a P T B a n k S y a r i a h M a n d i r i . P T B a n k S y a r i a h M a n d i r i h a d i r s e b a g a i b a n k y a n g m e n g k o m b i n a s i k a n i d e a l i s m e u s a h a d e n g a n n i i a i - n i l a i r o h a n i y a n g m e l a n d a s i o p e r a s i n y a . H a r m o n i a n t a r a i d e a l i s m e u s a h a d a n n i i a i - n i l a i r o h a n i .
B a n k S y a r i a h M a n d i r i d i d i r i k a n d e n g a n a t u r a n p e r j a n j i a n b e r d a s a
