Model Penerapan Akad Transaksi Syariah Pada BUMDes Pengalangan Sejahtera Dalam Masyarakat Pluralisme

Authors

  • Fira Kartika Ningtyas Universitas Negeri Surabaya
  • Rohmawati Kusumaningtias Universitas Negeri Surabaya

DOI:

https://doi.org/10.25273/inventory.v5i2.10652

Keywords:

Sharia contracts, Fatwa DSN MUI, Islamic SAK, Pluralism

Abstract

This research aim to determine the implementation model of sharia transaction contracts based on Fatwan DSN MUI and SAK Syariah at BUMDes Pengalangan Sejahtera. This study explain the application of sharia transactions in a pluralistic society to find out the understanding and interest of the community become a customer of a village bank based on sharia principles. The method used in this research is descriptive qualitative method with secondary and primary data. Supporting data collection was carried out by field studies through interviews, observation and documentation. The results of this study indicate that the implementation of the contract on BUMDes transactions is not in accordance with the Fatwa of the MUI and SAK Syariah DSN, so the researchers provide results in the form of a sharia contract implementation model in accordance with the various types of financing products applied by village banks to BUMDes Pengalangan Sejahtera. In general, the non-conformity of SAK Syariah lies in the preparation of BUMDes financial statements where there is no difference between recognition, measurement, presentation and disclosure. Meanwhile, according to the MUI DSN Fatwa, the non-conformity lies in several applicable provisions.

Downloads

Download data is not yet available.

References

Febryani, H., Nurmalia, R., Lesmana, I. M. I., Ulantari, N. K. W., Dewi, D. P. Y. P., & Rizky, N. (2019). Keberadaan Badan Usaha Milik Desa (Bumdes) Sebagai Penguatan Ekonomi Desa Abiantuwung. Jurnal Ilmiah Akuntansi Dan Humanika, 8(1), 95-103.https://doi.org/10.23887/jinah.v8i1.19865

Irawati, D., & Martanti, D. E. (2017). Transparasi Pengelolaan Laporan Keuangan BUMDes

terhadap Pelaporan Aset Desa (Studi Fenomenologi Pada BUMDes Desa Karangbendo Kec Ponggok Kab Blitar). Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 2017, 41–51.

Ma’arif, S. (2018). PENDIDIKAN ISLAM PLURALIS Menampilkan Wajah Islam Toleran dalam Pendidikan Islam. TOLERANSI: Media Ilmiah Komunikasi Umat Beragama, 10(2), 176. https://doi.org/10.24014/trs.v10i2.7084

Muhayatsyah, A. (2019). Analisis Penerapan Transaksi Ijarah Dan Al Ijarah Al Muntahiya Bit Tamlik Pada Bank Syariah. JESKape, 3 No. 2, 1–18.

Nugrahani, F. (2014). Metode Penelitian Kualitatif dalam Penelitian Pendidikan Bahasa. 1(1), 305. http://e- journal.usd.ac.id/index.php/LLT%0Ahttp://jurnal.untan.ac.id/index.php/jpdpb/article/view File/11345/10753%0Ahttp://dx.doi.org/10.1016/j.sbspro.2015.04.758%0Awww.iosrjourna ls.org

Nugrahaningsih, Putri, Falikhatun,Winarna, J. (2016). Optimalisasi Dana Desa Dengan Pengembangan Badan Usaha Milik Desa Menuju Desa Mandiri. Jurnal Akuntansi Dan Bisnis, 16(1), 37–45.

Nurohman, Yulfan Arif, Qurniawati, R. S. (2019). Dana Desa Dalam Peningkatan Kesejahteraan Masyarakat Pada Desa Wisata Menggoro. Jurnal Magisma, 7(1), 35–43.

Pramesty, A. O. (2020). PERANCANGAN PENGELOLAAN BADAN USAHA MILIK DESA BERBASIS SYARI ’ AH. 1(2).

Pratiwi, Dini, Nawawi, M. Kholil, K. (2015). IMPLEMENTASI FATWA DSN MUI NO: 04/DSN-MUI/IV/2000 TENTANG MURABAHAH PADA PEMBIAYAAN KONSUMTIF (STUDI KASUS BNI SYARIAH CABANG BOGOR) Dini Pratiwi. 6(1).

Putri, S., & Kusumaningtias, R. (2020). FAKTOR-FAKTOR YANG MEMENGARUHI PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI INDONESIA. 8(2).

Puwari, A. (2010). MENYIBAK PELAPORAN ASET BERSEJARAH BERDASARKAN PSAP NO. 07 TAHUN 2010. Jurnal Ilmiah Ilmu-Ilmu Ekonomi, 9, 1.

Wildan, M. (2018). SISTEM EKONOMI ISLAM SIMBOL KESEJAHTERAAN MASYARAKAT. Ekonomi Islam, 6(2), 267–286.

Downloads

Published

2021-10-16

Issue

Vol. 5 No. 2 (2021)

Section

Articles

License

Authors who publish in this journal agree to the following terms:

 

  1. The copyright of any article is held by its author.
  2. The author grants the journal, first publication rights with the work licensed concurrently under a Creative Commons Attribution License which allows others to share the work with an acknowledgment of authorship and the work's initial publication in this journal.
  3. Authors may make additional separate contractual arrangements for the non-exclusive distribution of the published journal version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process, as doing so can lead to a productive exchange, as well as earlier and larger citation of the published work.
  5. Published articles and related materials are distributed under a Creative Commons Attribution-ShareAlike 4.0 International License