Transaksi Syariah - 2 Voice 2 Eng

SYARIAH
TRANSACTIONS
Hasan Mukhibad
JURUSAN AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS NEGERI SEMARANG
AL-MUDHARABAH
Trust Financing / Trust Investment /
Trustee Profit Sharing
• mudharabah is a business cooperation contract
between two parties, in which the first party (shahibul
maal) provides all the capital (100%), while the other
party is the entrepreneur / manager (mudharib).
• Operating profits are divided according to the
agreement in the contract. If there is a loss, it is borne
by the shahibul maal (as long as the loss is not due to
mudarib negligence).
• If due to mudarib negligence, mudarib will bear the
loss.
AL-MUDHARABAH
Trust Financing / Trust Investment /
Trustee Profit Sharing
Mudharabah Mudharabah
Muthlaqoh Muqoyyadah.
is a Mudharabah Contract Mudharib is limited by
which has no special special provisions such as:
provisions type of business, time,
(does not have certain place of business, etc.
restrictions). mudarabah
Musytarakah
Over time, mudarib also
invested his funds
(musyarakah).
AL-MUDHARABAH SCHEMA
Mudharabah Agreement
Shahibul
Shahibul Maal
Maal (Mudharib)
(Mudharib)
Project/Business
Project/Business
Money/Capital
100% Skill
Profit
Profit
Nisbah Profit
ProfitSharing
Sharing Nisbah
X% (nisbah) Y%
(nisbah)
Return on
Capital Money
Money
AL-MUSYARAKAH
(JOINT VENTURE PROFIT SHARING)
is a cooperation agreement between two or

more parties for a particular business in
which each party contributes funds / expertise
with an agreement that the profit and
risks will be shared according to the agreement.
Kind of al-Musyarakah
Ownweship Musyarakah Contract Musyarakah
it is created because
of inheritance, or
This is created because there
other conditions that
is an agreement in which
result in the ownership
two or more people
of one asset by two or
agree that each of
more people.
them gives capital.
Ownership of two or
more people, share
They also agreed to
in a real asset & share
share profits & losses
also from the profits
generated by the asset.
AL-MUSYARAKAH SCHEMA
Passive Active
Agent Agent
Ca
p
ita
l
l
ta
an
pi
d
Ca
Sk
ill
Project/
Business
Profit
Sharing Base on NISBAH

MURABAHAH
• He is a sale and purchase contract of an item where the
seller states the selling price (consisting of the cost of
goods & profit on the goods), where the selling price has
been agreed by the buyer.
• The characteristic is that the seller must tell the cost of

the product & determine the profit in addition to the
selling price.
MURABAHAH SCEMA
1
Murabahah Contract
SELLER Buyer
Buyer
SELLER 4
Payment
2 3
purchase of goods Send goods & documents
Supplier
Supplier
BAI’ AS-SALAM
• a sale and purchase order contract in which
the buyer makes all payments (when the
contract is agreed upon) for the goods that
have been mentioned in the specifications,
while the goods will be sent later (on the
agreed date). Bai 'as-Salam is usually done
for short-term agricultural products.
BAI’ AL-ISTISHNA
Is a sale and purchase contract between
the buyer & manufacturer.
In this contract, the manufacturer
receives the order from the buyer.
Manufacturers will made goods according
to the agreed specifications.
Both parties agree on the price and
payment system: whether
payment is made at the contract, credit,
or payment is made at the time of delivery of goods
According to the jumhur ulama’,

bai 'al-istishna' is a special type of bai 'as-salam contract.
Usually, this type is used in manufacturing.
Thus, the provisions of bai 'al-istishna’ based on rules
& regulations of the as-salam contract.
AL-IJARAH
Al-Ijarah or Lease is a lease contract for goods
or services. The lessor could be give the option to
own the goods at the end of the lease term and
this contract is called al-Ijarah wa Iqtina 'or al-
Ijarah Mutahiyah bi Tamlik.
for example, a bank (as the owner) and a

customer (as a lessee) with the lease fee including
installments on the price of the goods.
AL-QARD
• Loans contract that do not provide profit sharing.
• Qard funds are used for social financing
RUKUN
• Two parties borrowers (muqtarid) and lenders (muqrid)
• funds
• ijab qabul
•
• TERMS
• funds that can be used
• there is an agreement between the two parties
AL-WAKALAH
Wakalah refers to a contract in which a party

(muwakkil) authorizes another party as his agent
(wakil) to perform a particular task, in matters
that may be delegated, either voluntarily or with
imposition
In banking practice: Clearing, Transfer,

Commercial Documentary Collection etc
AL-KAFALAH
Kafalah is an Arabic word for responsibility, amenability
or suretyship.
It often refers to an act of someone adding himself to
another person, and making himself liable to perform
the responsibility, together with the person
According to AAOIFI Shariah Standard No. 5, kafalah are
guarantees that are intended to secure obligations
and protect amount of debts, either from being
uncollectible or from being in default
AL-HAWALAH
Hawalah means “change” or “transfer” and usually
refers to the transfer of debt from original debtor to
the legal personality.
Accounting and Auditing Organization for Islamic

Finance Institutions (AAOIFI) Shariah Standard No. 7
define Hawalah as transfer of a debt liability from
the transferor to the payer.
The effect of Hawalah is that the creditor can no

longer claim debt from original debtor since the
claim should be made against the new debtor
named in Hawalah contract
SHARF
Sharf is a contract of sale of a currency with another

currency.
Or Sharf (changing money) is to sell the value of
something with a value of something else, covering
the gold with gold, silver with silver, and gold with
silver. In the dictionary the term fiqh stated that Ba'i
Sharf is selling the currency with the currency (gold
to gold)
TERIMAKASIH

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SYARIAH

is a cooperation agreement between two or

Sharing Base on NISBAH

• The characteristic is that the seller must tell the cost of

purchase of goods Send goods & documents

According to the jumhur ulama’,

for example, a bank (as the owner) and a

Wakalah refers to a contract in which a party

In banking practice: Clearing, Transfer,

Accounting and Auditing Organization for Islamic

The effect of Hawalah is that the creditor can no

Sharf is a contract of sale of a currency with another

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