Isthisna
'parallel as one contract that is based on the principle of trading can be
implemented in Islamic banks. Activity funds in the form of financing isthisna
'parallel must meet several requirements that apply at least as follows:
1. Bank as the seller in the contract isthisna
'can make the contract isthisna' parallel with the other party in which the
bank acts as a buyer
2. Obligations and rights in both contract
isthisna 'should be separate
3. Implementation of the obligations of a
contract isthisna 'should not depend on the contract isthisna' parallel or vice
versa
4. In the event that a bank acting as purchaser
under the contract isthisna 'parallel must meet its obligations to the other
party in the contract if the customer isthisna' does not meet the contract
isthisna '
5. In the event that payments are made in
installments, should be proportional
6. Isthisna provision 'applies to isthisna'
parallel:
a. Islamic bank to purchase goods from the
customer specifications, quality, quantity, time period, place and the agreed
price
b. Payment by Islamic banks to customers
not in the form of debt relief to the customers of Islamic banks
c. Payment instrument should be known quantity
and shape in accordance with the agreement
d. Islamic banks as payment by the buyer to the
customer is done in stages according to the agreement
e. In terms of customer delivered the goods to
the bank with a higher quality then the customer should not be asking for an
additional price
f. In terms of customer delivered the goods
to the bank with lower quality and willingly accept bank then the bank can not
sue price reduction (discount)
Banks can not
ask for additional price if the customer received the goods with higher quality
unless there is agreement between both pihak. Addition, banks do not have to
give rebates (discount) if the customer received the goods with lower quality
unless there is agreement by both parties.
Thus, buying
and selling as a legal act which is lawful in Islam apparently suitable to be
applied in Islamic banking operations. Broadly speaking, Islamic banking
products are based on the purchase contract is composed of three kinds of
financing murabaha, salam financing, and financing isthisna. "In practice
in the field of Islamic banking in Indonesia, murabaha financing most
frequently encountered and applied in different banks of Islamic banks in the
salutation and isthisna 'especially in the procurement of goods of daily needs
such as procurement of motorcycles.
From the results
of our survey in the field at Bank Syariah Mandiri, that the sale and purchase
financing isthisna 'is not used. It is true fact that the financing transaction
that is more commonly used in Islamic banks is murabaha and isthisna existence
'itself is rarely used. Should be applied in Islamic banking because of
financing purchase isthisna 'that there are great benefits to society as a
source of financing and banking services for customers both for investment
purposes, working capital and consumption.
Referensi :
Tim Pengembangan Perbankan
Syariah Institut Bankir Indonesia, 2003, Konsep, Produk dan Implementasi Operasional
Bank Syariah (Jakarta: Djambatan).
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