Concept of Clause Aqad Qardh and Accesoir in Sharia Banking that Accommodate Economic Principles Free of Riba (Usury)

Abstract

Concept of Qardh financing contract clause in sharia banking in Indonesia made and signed between the Bank and the Customer in connection with the provision of financing from the Bank to the Customer before the Notary as referred to in the Law of the Republic of Indonesia Number 2 Year 2014 on the Notary (UUJN) and the concept of Accesoir Power of Attorney Charging Deposit Rights (SKMHT) and the Deed of Assignment Rights (APHT) created and signed before the Land Deed Authority (PPAT) as referred to in Government Regulation Number 24 Year 2016 on PPAT (PPAT Regulation). The concepts of the Qardh and Accesoir Financing Agreement clauses to be free of usury must accommodate the riba-free sharia principles that are compatible with Al-Quran, Al-Hadith, Fatwa of the National Sharia Council of the Indonesian Ulema Council (Fatwa DSN MUI), especially Fatwa Number 19 / DSN-MUI / IV / 2001 On Al-Qardh, dated April 18, 2001, Supreme Court Regulation No. 02/2008 concerning the Compilation of Sharia Economic Law (KHES); The Law of the Republic of Indonesia Number 21 Year 2008 concerning Sharia Banking and up to now is not fully in accordance with sharia principles as mentioned in Al-Quran and Al-Hadith, since there is still a provision on interest /penalty/administrative penalties/penalties that the actions of 'Riba' in the making and signing of the Qardh and Accesoir Agreement. The journal is a continuation of previous journal as referred to previous journal to be published on July, 2017 with subject: “Akad Qardh And Accesoir In Sharia Banking Not Yet Based On Sharia Economic Principles Free Of Riba (Usury)”.

Keywords: Concept, Clause Akad, Qardh, Accesoir, Free Riba, Sharia Principles.