Akad Qardh and Accesoir in Sharia Banking Not Yet Based on Sharia Economic Principles Free of Riba (Usury)

Abstract

Qardh and Accesoir financing agreements in Islamic Banking in Indonesia are made and signed between the Bank and the Customer in connection with the provision of financing from the Bank to the Customer based on the provisions of: Law of the Republic of Indonesia Number 21 Year 2008 concerning Sharia Banking (Islamic Banking Act), The Fatwa of the National Sharia Council of the Indonesian Ulema Council (Fatwa DSN MUI), particularly Fatwa Number 19 / DSN-MUI / IV / 2001 On Al-Qardh, dated April 18, 2001 Supreme Court Regulation Number 02 Year 2008 on Compilation of Law Syari'ah Economics (KHES), Law No. 4 of 1996 on the Rights of Dependent, Cabinet No. 8 of 2012, is not fully in accordance to the principles of sharia as referred to in Al-Quran and Al-Hadith, because there are still provisions that regulate the interest / Penalty / administrative sanction / penalty / additional, so that there is an indication of the act of 'Usury' in the making and signing of the Agreement Qardh and the Accesoir.

Keywords: Financing Agreement, Qardh, Accesoir, Riba (Usury), Sharia Principles.