Analisis Hukum Fatwa DSN-MUI Tentang Aqad Qard Al-Hasan Pada Pembiayaan Usaha Mikro Kecil Menengah UMKM di Kecamatan Cibiru Kota Bandung

Studi Kasus pada Baznas Microfinance Desa (BMD) Cibiru

Abstract

Al-Qardh al-Hasan contract is a form of benevolent loan (tabarru’) which acts as a social instrument in Islamic Financial Institutions (LKS). The goal is to provide assistance to those in need, especially Micro, Small, and Medium Enterprises (MSMEs). This research focuses on analyzing the suitability of the practice of implementing the Qardh al-Hasan contract in financing MSMEs in the Cibiru area with the provisions stated in the DSN-MUI Fatwa No. 19/DSN-MUI/IV/2001 concerning Al-Qardh. The research methodology uses a normative-empirical legal approach by combining the statute approach and the conceptual approach, and is supplemented by data from field research. The results of the study indicate that the implementation of the Qard al-Hasan contract by BMD serving MSMEs in Cibiru has generally complied with sharia provisions, especially regarding the prohibition on requiring additional returns from the principal loan (the principle of kullu qardin jarra manfa’atan fahuwa riba).