RESTRUKTURISASI PEMBIAYAAN MURABAHAH DI PERBANKAN SYARIAH: ANALISIS KAIDAH AL-MASYAQQAH TERHADAP IMPLEMENTASI POJK NO. 11/2020
DOI:
https://doi.org/10.23969/jp.v11i03.58741Keywords:
Murabahah Financing Restructuring, Murabahah, Al-Masyaqqah Tajlib al-TaysīrAbstract
This study aims to analyze the implementation of murabahah financing restructuring in Islamic banking based on the Financial Services Authority Regulation (POJK) No. 11/POJK.03/2020 from the perspective of the Islamic legal maxim al-masyaqqah tajlib al-taysīr (hardship begets facility). This research employs a normative legal research method using a statutory approach, a conceptual approach, and an Islamic law approach. The legal materials consist of statutory regulations, fatwas issued by the National Sharia Council–Indonesian Council of Ulama (DSN-MUI), and relevant scholarly literature, which are analyzed qualitatively through legal interpretation techniques. The findings indicate that the implementation of murabahah financing restructuring under POJK No. 11/POJK.03/2020 is carried out through rescheduling, reconditioning, and restructuring mechanisms as a means of protecting customers experiencing financial hardship without eliminating their repayment obligations. From the perspective of the legal maxim al-masyaqqah tajlib al-taysīr, this policy is consistent with the principle of providing legal facilitation (taysīr) in response to genuine hardship (masyaqqah), while upholding the principles of prudence, justice, and public benefit (maṣlaḥah). Furthermore, the restructuring policy supports the realization of maqāṣid al-sharī'ah, particularly the protection of wealth (ḥifẓ al-māl), the sustainability of customers' businesses, and the stability of Islamic banking institutions. Therefore, the implementation of POJK No. 11/POJK.03/2020 possesses not only legal legitimacy under national law but also conforms to the fundamental principles of Islamic economic law in resolving problematic murabahah financing.
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