Metode Istinbath Hukum dalam Akad Tawarruq di Indonesia dan Malaysia
Abstract
Abstrak
Artikel ini berisi tentang perbandingan metode istinbath hukum penetapan regulasi akad tawarruq di Indonesia dan Malaysia. Pada akhir tahun 2020, terdapat wacana terkait implementasi akad tawarruq pada lembaga perbankan syariah di Indonesia. Akad tawarruq di Indonesia dilarang penetapannya di LKS (Lembaga Keuangan Syariah), sedangkan di Malaysia akad tawarruq sudah dilaksanakan di IFI (Islamic Financial Institution) dan Bursa Komoditi (Bursa Suq Al-Sila). Dengan adanya perbedaan pendapat dalam pengaturan mengenai kebolehan atau pelarangan akad tawarruq, meskipun Indonesia dan Malaysia menggunakan Mazhab Syafi’i, serta adanya isu hukum bahwa pihak perbankan Indonesia ingin melakukan inovasi terhadap akad tawarruq. Sehingga timbul permasalahan terkait metode istinbath yang digunakan dalam perumusan pengaturan yang mendasari penetapan hukum akad tawarruq, serta implikasi hukum yang ditimbulkan dari penetapan pengaturan akad tawarruq tersebut. Jenis penelitian ini adalah penelitian normatif dengan menggunakan pendekatan konseptual (conceptual approach) dan pendekatan perbandingan (comparative approach). Metode istinbath hukum yang digunakan dalam menetapkan fatwa baik di Indonesia maupun Malaysia, yaitu qiyas. Implikasi hukum atas penetapan akad tawarruq yaitu di Indonesia penggunaan akad tawarruq tidak diperbolehkan diterapkan di LKS, sedangkan di Bursa Komoditi diperbolehkan bersyarat sesuai pada ketentuan yang diatur dalam Fatwa DSN-MUI No. 82 Tahun 2011. Sedangkan, akad tawarruq di Malaysia sudah diimplementasikan pada IFI.
Abstract
This article contains a comparison of the legal istinbath method for establishing Tawarruq contract regulations in Indonesia and Malaysia. At the end of 2020, there was a discourse regarding the implementation of the Tawarruq contract in Islamic banking institutions in Indonesia. Tawarruq contracts in Indonesia are prohibited from being stipulated at LKS (Islamic Financial Institutions), while in Malaysia, Tawarruq contracts have been implemented at IFIs (Islamic Financial Institutions) and Commodity Exchanges (Suq Al-Sila Stock Exchange). With differences of opinion in the arrangements regarding the permissibility or prohibition of Tawarruq contracts, even though Indonesia and Malaysia use the Syafi'i School, as well as the existence of legal issues that Indonesian banks want to innovate on Tawarruq contracts. So that problems arise related to the istinbath method used in the formulation of the arrangement that underlies the legal determination of the Tawarruq contract, as well as the legal implications arising from the determination of the Tawarruq contract arrangement. This type of research is normative research using a conceptual approach (conceptual approach) and a comparative approach (comparative approach). The legal istinbath method used in establishing fatwas in both Indonesia and Malaysia is qiyas. The legal implication of establishing a Tawarruq contract is that in Indonesia the use of Tawarruq contracts is not permitted to be applied at LKS, while on the Commodity Exchange it is allowed under conditions according to the provisions stipulated in the DSN-MUI Fatwa No. 82 of 2011. Meanwhile, the Tawarruq contract in Malaysia has been implemented by IFIs.
