UJRAH INSTRUMENT IN TABARRU CONTRACT: A LEGAL BREAKTHROUGH IN THE FATWA OF THE NATIONAL SHARIA COUNCIL
Abstract
Abstract: As one of the sharia financial instrument, ijarah be the model of contract which applied in sharia banking whether with single contract or hybrict contract. One of the reason why ijarah contract instrument in hybrict applied is because there is tabarru contract in a product in sharia banking. Various breakthrough made by National Sharia Council (DSN) is for make sure that Islamic (sharia) banking do not find a difficulty in the application in a product that has implications for the emergence of legal contradictions with classic fiqh. This research focus to the two issues, those are: first: the existence of ujrah instrument in the Tabarru contract which incidentally is a contract that has social dimension not a profit as implemented in National Sharia Council – DSN’s fatwa and be a basic legality in some products in sharia banking; second: the acquisition of ujrah which is calculated on a certain percentage. This research is legal research that can classified to the normative legal research, that is library research that base on legal material, whether primer or secondary. The characteristic of this research is explanatory which is a research that explain, strengthen or test and even refuse a theory or hypothesis also to the result of research. Findings in this research conclude that most of the ‘ulama are not allowing to take an advantage of kafalah contract, because the characteristic of contract is ‘uqud tabarru’at (social service) and ujrah in a form of hissah (a certain of comparison or percentage) is invalid). This is different with National Sharia Council – DSN in its fatwa that allow the ujrah instrument in kafalah contract and also stipulate that the determination of ujrah base on percentage. Keywords: Ujrah, Tabarru’, Ijarah, Tijari, DSN Abstrak: Sebagai salah satu instrumen keuangan syariah, ijarah menjadi model akad yang diterapkan di perbankan syariah baik dengan akad tunggal maupun dengan akad berbilang (hybrict contract). Penerapan instrumen akad ijarah secara hybrict salah satunya dikarenakan adanya instrumen akad tabarru dalam sebuah produk di bank syariah. Berbagai terobosan yang dilakukan oleh DSN agar memastikan bahwa bank syariah tidak kesulitan dalam menerapkannya dalam sebuah produk berimplikasi pada munculnya kontradiksi hukum dengan fikih klasik. Riset ini fokus pada dua isu, yaitu: pertama: adanya instrumen ujrah dalam akad tabarru yang notabenenya merupakan akad yang berdimensi sosial bukan profit sebagaimana yang terimplementasi dalam fatwa DSN dan menjadi dasar legalitas dalam beberapa produk di bank syariah; kedua: perolehan ujrah yang dihitung atas persentase tertentu. Penelitian ini merupakan penelitian hukum yang dapat dikelompokkan kedalam jenis penelitian hukum normatif, yaitu berupa penelitian kepustakaan (library research) yang mendasarkan pada bahan hukum, baik primer maupun sekunder. Sifat penelitian ini bersifat ekplanatoris (explanatory research) merupakan suatu penelitian yang menerangkan, memperkuat atau menguji dan bahkan menolak suatu teori atau hipotesis serta terhadap hasil penelitian yang ada. Temuan rsiet ini menyimpulkan bahwa mayoritas para ulama tidak membolehkan mengambil keuntungan terhadap akad kafalah, karena sifat akad ini adalah `uqud tabarru`at (servis social dan tidak sah ujrah dalam bentuk hissah (nisbah tertentu/persentase). Hal ini berbeda dengan DSN dalam fatwanya yang membolehkan adanya instrumen ujrah dalam akad kafalah dan juga menetapkan bahwa penentuan ujrah berdasarkan prosentase. Kata Kunci: ujrah, tabarru’, ijarah, tijari, DSNDownloads
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2025-03-21
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Copyright (c) 2025 Jailani Abdullah, Syaugi Mubarak

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