IMPLEMENTASI ZAKAT PADA AKAD SIMPANAN MUDARABAH DI KOPERASI LEMBAGA KEUANGAN MIKRO SYARIAH (LKMS) BAIT AL-TAMWIL MUHAMMADIYAH (BTM) PEMALANG DAN BTM BANYUMAS PERSPEKTIF HUKUM EKONOMI SYARIAH

TUTI, ALAWIYAH (2024) IMPLEMENTASI ZAKAT PADA AKAD SIMPANAN MUDARABAH DI KOPERASI LEMBAGA KEUANGAN MIKRO SYARIAH (LKMS) BAIT AL-TAMWIL MUHAMMADIYAH (BTM) PEMALANG DAN BTM BANYUMAS PERSPEKTIF HUKUM EKONOMI SYARIAH. Masters thesis, UIN Prof. K. H. Saifuddin Zuhri.

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Text TUTI ALAWIYAH_IMPLEMENTASI ZAKAT PADA AKAD SIMPANAN MUDARABAH DI KOPERASI LEMBAGA KEUANGAN MIKRO SYARIAH (LKMS) BAIT AL-TAMWIL MUHAMMADIYAH (BTM) PEMALANG DAN BTM BANYUMAS.pdf Download (12MB) | Preview

Abstract

ABSTRAK Akad simpanan mudarabah biasa diterapkan di lembaga-lembaga keuangan syariah, termasuk di Koperasi LKMS BTM Pemalang dan BTM Banyumas. Kedua BTM tersebut, menjalankan akad simpanan mudarabah dibarengi dengan akad pemotongan zakat dari nisbah laba baik laba sudah maupun belum mencapai nisab, yang tidak biasa dilakukan pada akad simpanan mudarabah di LKS lainnya. Demikian juga ketentuan pelaksanaan akad simpanan mudarabah dengan syarat pemotongan zakat. Pemotongan zakat dari nisbah laba sebagai syarat pada akad simpanan mudarabah di kedua BTM tersebut baik laba sudah maupun belum mencapai nisab, ini yang penting untuk diteliti. Riset ini mencakup dua rumusan masalah, pertama, bagaimana implementasi pada akad simpanan mudarabah di Koperasi LKMS BTM Pemalang dan BTM Banyumas. Kedua, bagaimana analisis implementasi zakat pada akad simpanan mudarabah baik di Koperasi LKMS BTM Pemalang maupun BTM Banyumas perspektif hukum ekonomi syariah? Jenis penelitian berupa penelitian lapangan. Peneliti memakai pendekatan penelitian normatif empiris. Data primer dan data sekunder sebagai sumber data penelitian. Metode penghimpunan data berupa wawancara, pengamatan, dan dokumentasi. Peneliti melakukan wawancara kepada beberapa responden yakni 1 orang karyawan KPM Koperasi LKMS BTM Pemalang dan BTM Banyumas, serta 4 orang penyimpan dana Koperasi LKMS BTM Pemalang dan BTM Banyumas. Teknik penelaahan data berupa pengerucutan data, display data, dan penarikan konklusi. Hasil riset menunjukkan, kesatu, implementasi pemotongan zakat dari nisbah laba atas penempatan dana pada akad simpanan mudarabah di Koperasi LKMS BTM Pemalang ketika awal berdiri tahun 2000 sudah terdapat pemotongan zakat 2,5% baik yang belum maupun sudah mencapai nisab dan masih ada opsi bersedia atau tidak bersedia dipotong zakat 2,5% dari perolehan bagi hasil atas penempatan dananya. Setelah bernama Koperasi LKMS BTM Pemalang pada 2018-sekarang, praktik akad simpanan mudarabah baik yang belum maupun sudah mencapai nisab, pada akadnya hanya ada opsi bersedia dan jika tidak bersedia maka tidak ada akad tersebut. BTM Banyumas, awalnya bernama BTM Dana Mentari Patikraja pada 2002, kemudian pada 2006- sekarang setelah bernama Koperasi LKMS BTM Banyumas, dalam praktik akad simpanan mudarabah baik yang belum maupun sudah mencapai nisab, pada akadnya terdapat opsi bagi penyimpan dana bersedia atau tidak bersedia dipotong zakat 2,5% dan akad tetap terlaksana. Kedua, analisis perspektif hukum ekonomi syariah bahwa akad simpanan mudarabah yang memotong zakat 2,5% meski belum mencapai nisab, menurut jumhur ulama belum memenuhi syarat wajib zakat. Menurut Prof.Wahbah Zuhaili akad sah apabila terpenuhi 3 hal yakni pelaku akad, modal dan laba. Akad simpanan mudarabah tersebut tetap sah karena tetap memenuhi 3 hal tadi. Kata Kunci: Zakat, akad simpanan mudarabah, BTM vii IMPLEMENTATION OF ZAKAT ON MUDARABAH SAVINGS AGREEMENTS IN THE KOPERASI LEMBAGA KEUANGAN MIKRO SYARIAH (LKMS) BAIT AL-TAMWIL MUHAMMADIYAH (BTM) PEMALANG AND BTM BANYUMAS PERSPECTIVE OF SHARIA ECONOMIC LAW Tuti Alawiyah, E-mail: [email protected] Mobile: 0858-7552-7617 Sharia Economic Law Study Program Professor Kiai Haji Saifuddin Zuhri Purwokerto State Islamic University Postgraduate Program ABSTRACT Mudarabah savings contracts are usually implemented in sharia financial institutions, including the LKMS BTM Pemalang and BTM Banyumas Cooperatives. The two BTMs executed a mudarabah savings agreement accompanied by an agreement to deduct zakat from the profit ratio whether the profit had or had not reached the nisab, which is not usually done in mudarabah savings contracts in other LKS. Likewise, the provisions for implementing a mudarabah savings contract are conditional on zakat deductions. The deduction of zakat from the profit ratio as a condition of the mudarabah savings contract in the two BTMs, whether the profit has or has not reached the nisab, is what is important to examine. This research includes two problem formulations, first, how to implement the mudarabah savings agreement at the LKMS BTM Pemalang and BTM Banyumas Cooperatives. Second, what is the analysis of the implementation of zakat in mudarabah savings contracts at both the LKMS BTM Pemalang and BTM Banyumas Cooperatives from the perspective of sharia economic law? The type of research is field research. Researchers use a normative empirical research approach. Primary data and secondary data as sources of research data. Data collection methods include interviews, observations and documentation. Researchers conducted interviews with several respondents, namely 1 employee of the KPM LKMS Cooperative BTM Pemalang and BTM Banyumas, as well as 4 depositors of funds from the LKMS Cooperative BTM Pemalang and BTM Banyumas. Data review techniques include data narrowing, data display, and drawing conclusions. The research results show, firstly, the implementation of zakat deductions from the profit ratio for placing funds in mudarabah savings contracts at the LKMS BTM Pemalang Cooperative when it was first established in 2000, there was already a 2.5% zakat deduction for those who had not yet or had reached the nisab and there was still the option of being willing or are not willing to deduct 2.5% zakat from the profit sharing proceeds from the placement of their funds. After being named the LKMS BTM Pemalang Cooperative in 2018-now, the practice of mudarabah savings contracts for those who have not yet or have reached the nisab, in the contract there is only a willing option and if you are not willing then there is no such contract. BTM Banyumas, initially named BTM Dana Mentari Patikraja in 2002, then in 2006-now after being named Koperasi LKMS BTM Banyumas, in the practice of mudarabah savings contracts for those who have not yet or have reached the nisab, in the contract there is an option for depositors who are willing or not willing to deduct zakat 2.5% and the contract is still carried out. Second, an analysis of the sharia economic law perspective that a mudarabah savings contract which deducts 2.5% zakat even though it has not yet reached the nisab, according to the majority of ulama does not fulfill the mandatory zakat requirements. According to Prof. Wahbah Zuhaili, a contract is valid if 3 things are fulfilled, namely the contract actor, capital and profit. The mudarabah savings agreement remains valid because it still fulfills the 3 things mentioned above. Keywords: Zakat, mudarabah savings contract, BTM

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