ANALISIS IMPLEMENTASI SIMPANAN BERJANGKA MUDHARABAH BERHADIAH PERSPEKTIF DSN-MUI NO.86/DSN-MUI/XII/2012

Abstract

This study aims to describe the Implementation of term savings at BMT Arta Buana Metro and to analyze whether the Implementation of term savings at BMT Arta Buana Metro is in accordance with DSN-MUI No.86/DSN-MUI/XII/2012. This type of research is field research. While the nature of the research is descriptive qualitative. The data sources used are primary and secondary data sources. Data collection uses observation, interview and documentation techniques. The data findings are described descriptively and analyzed using inductive thinking. The results of this study conclude that in the Implementation of Gift Giving at BMT Artha Buana Metro a member must meet all the terms and conditions, namely members must be registered as members of BMT by opening a general sharia savings account which must include an ID card or other identity card, because in giving gifts using a mudharabah contract with a flexible period of 3,6,9,12 months. The funds deposited may not be withdrawn before maturity according to the agreement. The implementation of Gift Giving at BMT Artha Buana Metro is in accordance with the DSN-MUI fatwa No.86/DSN-MUI/XII/2012 regarding promotional gifts given by BMT to members in the form of goods, tangible objects, permissible/halal objects, owned by the BMT concerned, not members, and BMT has the right to determine conditions for gift recipients as long as these conditions do not lead to usury practices. In the case of a mudharabah contract, the promotional gift is given by BMT before the mudharabah contract occurs or before the end of the mudharabah contract.