KONSISTENSI OPERASIONAL PEMBIAYAAN PADA

Abstract

This paper explores issues concerning the consistency of finance operational activities at BMT (Islamic Financial Cooperative) Bina Tanjung whether it has been in accordance with the National Sharia Board (DSN). The selection of this theme was inspired by a number of shariabased cooperatives, in this case Baitul Maal Wa Tamwil (BMT) that grows and develops in society, in which it runs business activities of collecting and distributing funds to the society. As we know, there are a lot of companies which are only profit-oriented. BMT is an integrated business institution for people on the basis of Islamic and cooperative principles. However, the question comes up: Are the growing BMTs nowadays in line with sharia principles? One of the principles of sharia is determined by DSN MUI (Indonesian Ulema Council) which becomes the foundation of fatwa (legal pronouncement in Islam, issued by a religious law specialist on a specific issue) for determining the principles of sharia. The research used qualitative method with descriptive approach. Data analysis in the research used domain analysis and taxonomic analysis. Based on the results, it was shown that the operating activities of BMT Bina Tanjung, particularly in finance, had been in accordance with Fatwa of DSN MUI. It is characterized by the similarity between the operational provisions of financing operations at BMT Bina Tanjung and fatwa of DSN MUI