Ta'zir dan Ta'widh sebagai Strategi Pendekatan Mengatasi Moral Hazard Nasabah
Keywords:
Stategi, Moral hazard, Ta’zir; Ta’widh, Syariah.Abstract
Tujuan dari penelitian ini adalah untuk mengungkap bagaimana penerapan strategi mengatasi moral hazard nasabah dengan instrumen ta’zir dan ta’widh pada bank syariah. Metode yang digunakan adalah jenis penelitian kualitatif dengan sumber data dari kepustakaan, diantaranya fatwa nomor 17/DSN-MUI/IX/2000 dan fatwa nomor 43/DSN-MUI/VIII/2004, pendekatannya menggunakan deskriptif analisis, semua hasil penelitian akan dideskripsikan dan disajikan dalam bentuk laporan penelitian. Hasil penelitian menunjukkan bahwa ta’zir dan ta’widh merupakan instrumen preventif yang lahir untuk mengantisipasi terjadinya moral hazard nasabah terhadap perjanjian kontrak dengan perbankan dan bertujuan untuk mendisiplinkan nasabah agar dapat memenuhi prestasi yang dijanjikan, di mana ta’zir merupakan sejumlah hukuman yang ditetapkan di awal akad, pasti, dan dana ditetapkan sebagai dana sosial. Sedangkan ta’widh berupa ganti rugi yang ditetapkan oleh bank, tidak ditentukan di awal akad, akan tetapi dihitung berdasarkan kerugian instan yang dialami bank dan dana tersebut dimasukkan sebagai imbalan (pendapatan bank).
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[13] Isnaliana, “Parameter Kondisi Overmatch Instrument Ta’widh Pada Perbankan Syariah,” JIHBIZ Glob. J. Islam. Bank. Financ., vol. 4, no. 1, pp. 21–33, 2022.
[14] H. Syaifullah, “Ta’widh dan Ta’zir Persepektif Mufassir Klasik dan Implementasinya di Bank Syariah,” MALIA J. Islam. Bank. Financ., vol. 5, no. 1, p. 27, 2021, doi: 10.21043/malia.v5i1.10196.
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[19] Muthoifin, “The Performance of Sharia Financing Amid the COVID-19 Pandemic in Indonesia,” Univers. J. Account. Financ., vol. 9, no. 4, pp. 757–763, 2021, doi: 10.13189/ujaf.2021.090421.
[20] M. Iman and S. Mihajat, “Oman’s Islamic Banking Performance amidst Covid-19 Outbreak: Prospects and Challenges,” Shirkah J. Econ. Bus., vol. 6, no. 1, pp. 38–51, 2021.
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[25] R. Ilyas, “Akuntansi Syariah Sebagai Sistem Informasi,” JAS (Jurnal Akunt. Syariah), vol. 4, no. 2, pp. 209–221, 2020, doi: 10.46367/jas.v4i2.254.
[26] S. H. Permana and M. A. Adhiem, “Development Strategy For Baitul Mal Wattamwil (Bmt) As An Alternative Financial Institution To Support Micro, Small, And Medium Enterprises,” Kajian, vol. 24, no. 2, pp. 103–112, 2019.
[27] N. Islamiah and A. N. Achsanuddin, “Pengaruh Produk Pembiayaan BMT terhadap Usaha Mikro Nasabah,” J. Econ. Educ. Entrep. Stud., vol. 1, no. 1, p. 24, 2020, doi: 10.26858/je3s.v1i1.13954.
[28] S. NISAR and J. KHAN, “Collateral (Al-Rahn) as Practiced by Muslim Funds of North India????? ??? ?????? ?? ???????? ????????? ?? ???? ????? ,” J. King Abdulaziz Univ. Econ., vol. 17, no. 1, pp. 17–34, 2004, doi: 10.4197/islec.17-1.2.
[29] J. Currie and F. Gahvari, “Transfers in cash and in-kind: Theory meets the data,” J. Econ. Lit., vol. 46, no. 2, pp. 333–383, 2008, doi: 10.1257/jel.46.2.333.
[30] H. A. SE, “Peran Pembiayaan Mudharabah Pada Baitul Maal Wat Tamwil (Bmt) Dalam Melakukan Pengembangan Usaha Mikro Kecil Dan Menengah (Umkm) (Studi Kasus Pada Baitul Maal Wat Tamwil UGT Sidogiri Pasuruan),” J. Ilm. Mhs. FEB, no. Vol 7, No 2: Semester Genap 2018/2019, 2018, [Online]. Available: https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/5920/5208.
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2023-01-04
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Muthoifin, M., Maryati, T., Apriantoro, M. S., & Hambali, A. I. (2023). Ta’zir dan Ta’widh sebagai Strategi Pendekatan Mengatasi Moral Hazard Nasabah. Prosiding University Research Colloquium, 85–95. Retrieved from https://repository.urecol.org/index.php/proceeding/article/view/2278
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Copyright (c) 2023 M Muthoifin, Tri Maryati, Muhamad Subhi Apriantoro, Ahmad Imam Hambali
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