ANALISIS IMPLEMEMNTASI FATWA DSN MUI NO. 153/DSN-MUI/VI/2022 DALAM PEMBERIAN DISKON MARGIN PELUNASAN PEMBIAYAAN MURABAHAH DAN IMPLIKASINYA TERHADAP GOVERNACE KEPATUHAN SYARIAH

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pelaksanaan diskon margin keuntungan dalam pelunasan pembiayaan murabahah sebelum jatuh tempo di BSI KC Bukittinggi Sudirman 1, mengkaji respons bank terhadap berlakunya Fatwa DSN MUI No. 153/DSN-MUI/VI/2022, serta menilai tingkat kesesuaian implementasinya dengan ketentuan fatwa tersebut. Penelitian ini merupakan penelitian lapangan (field research) dengan pendekatan kualitatif dan metode studi kasus. Data primer diperoleh melalui wawancara semi-terstruktur dengan Branch Manager dan Customer Business Retail Manager (CBRM), sedangkan data sekunder diperoleh dari dokumen pembiayaan, standar operasional prosedur, fatwa DSN MUI, Kompilasi Hukum Ekonomi Syariah (KHES), dan berbagai literatur yang relevan. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan menggunakan kerangka analisis normative gap, practical gap, dan governance gap. Hasil penelitian menunjukkan bahwa pelaksanaan diskon margin keuntungan pada BSI KC Bukittinggi Sudirman 1 pada dasarnya telah mengakomodasi ketentuan Fatwa DSN MUI No. 153/DSN-MUI/VI/2022 melalui pemberian potongan kepada nasabah yang melakukan pelunasan sebelum jatuh tempo. Namun demikian, mekanisme penentuan besaran potongan masih dipengaruhi oleh kebijakan internal dan pertimbangan manajemen sehingga belum sepenuhnya didasarkan pada standar yang terukur dan transparan. Dari perspektif normative gap, terjadi perubahan paradigma hukum dari pemberian potongan yang bersifat opsional menjadi wajib. Dari perspektif practical gap, implementasi fatwa telah berjalan tetapi masih ditemukan keterbatasan dalam standardisasi pemberian potongan. Sementara itu, dari perspektif governance gap, penguatan tata kelola syariah masih diperlukan untuk meningkatkan transparansi, akuntabilitas, dan kepastian hukum bagi nasabah dalam pelaksanaan pelunasan pembiayaan murabahah sebelum jatuh tempo.

Kata Kunci: Murabahah, Diskon Margin, Fatwa DSN, KHES, Kepatuhan Syariah

Abstract

This study aims to analyze the implementation of profit margin discounts in the pre-maturity repayment of murabahah financing at BSI KC Bukittinggi Sudirman 1, examine the bank's response to the enactment of the DSN MUI Fatwa No. 153/DSN-MUI/VI/2022, and assess the level of compliance of its implementation with the provisions of the fatwa. This study is a field research with a qualitative approach and case study method. Primary data were obtained through semi-structured interviews with Branch Managers and Customer Business Retail Managers (CBRM), while secondary data were obtained from financing documents, standard operating procedures, DSN MUI fatwas, the Compilation of Sharia Economic Law (KHES), and various relevant literature. Data analysis was carried out through data reduction, data presentation, and drawing conclusions using the normative gap, practical gap, and governance gap analysis framework. The results of the study indicate that the implementation of profit margin discounts at BSI KC Bukittinggi Sudirman 1 has basically accommodated the provisions of DSN MUI Fatwa No. 153/DSN-MUI/VI/2022 by providing discounts to customers who repay before maturity. However, the mechanism for determining the amount of the discount is still influenced by internal policies and management considerations, so it is not fully based on measurable and transparent standards. From a normative gap perspective, there has been a shift in the legal paradigm from providing discounts as optional to mandatory. From a practical gap perspective, the fatwa has been implemented, but limitations remain in the standardization of discounts. Meanwhile, from a governance gap perspective, strengthening sharia governance is still needed to increase transparency, accountability, and legal certainty for customers in implementing murabahah financing repayments before maturity.

Keywords: Murbahah, Margin Discount, DSN Fatwa, KHES