PEMBIAYAAN AKAD MUSYARAKAH MUTANAQISAH STUDI PADA BANK SYARIAH MANDIRI CABANG BANDAR JAYA

Abstract

Musyarakah mutanaqisah is a form of cooperation
(shirkah) between banks and customers to jointly include
investment funds in the purchase of an asset
(house/apartment/sarusun). The Bank will release or
reduce the portion of its ownership to the customer by
receiving profit sharing in the form of ujrah payments to
which it is entitled, so that the ownership of the asset fully
transfers to the customer at maturity. The portion of bank
ownership decreases or decreases due to gradual takeovers
by customers. Mortgage financing products with
musyarakah mutanaqisah (Public Housing Credit)
contracts are a product to provide convenience to have a
house occupancy to meet customer needs in accordance
with Islamic law.
This research includes field research, while the nature of
this research is qualitative descriptive. This study used
interview and documentation data collection techniques.
The interview was conducted with the Bandar Jaya branch
of Bank Syariah Mandiri, namely the staff of the mortgage
financing marketing section, Customer service and Branch
Operation and Service Manager, while the documentation
was taken from the archives of Bank Syariah Mandiri
Bandar Jaya Branch related to research. There are two
sources of data for this study, namely primary data sources
and secondary data sources. Primary data sources are data
sources obtained by researchers from original sources,
while secondary data sources are materials or data that
complement primary data sources. Based on the results of
research, the mortgage financing mechanism with a
musyarakah mutanaqisah contract applies 4 stages, namely
the Customer submits a mortgage application with a
musyarakah mutanaqisah contract to the Bank then
Shirkkah on the portion of house ownership between the
portion of the Bank and the portion of the customer, the
House (which is the portion of the Bank) is rented in this
case to the customer, then the customer pays obligations or
installments to the Bank consisting of principal payment of
rent to gradually purchase the portion of Bank ownership
and ujrah payment, finally the distribution of customer
installment payments as follows: 1) The distribution of the
Bank's ratio is used to pay ujrah and is recognized as Bank
income. 2) The customer's ratio distribution is used to pay
for the decrease in the Bank's principal so that it will
increase the customer's ownership portion.