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).
