Está en la página 1de 1

ABSTRACT DIFFERENCES ANALYSIS OF ISLAMIC BANKING CONTRACT MALAYSIA - INDONESIA PERIODE 2009-2010 Amirah Ahmad Nahrawi ( 20081221010 ) Nowdays

Islamic banking shown a huge progress and develope all over the world, many fatwas and products as a result of ijtihad made to support its growth. Some of that fatwas used to legitimate products offered by banks. The existance of this kind of fatwas causes a deviation and makes it subject of debate as it suppose to be based on Maqasidusy Syariah (syariah intention) and Islamic guidance not for the legitimation of some products. Ulama and decision makers in Malaysia legitimate tawarruq, Baiul Innah and Baiul Dayn to be implemented in the practice of Syariah banking, while these contracts are illegitimate in Indonesia. Tawarruq, Baiul Innah and Baiul Dayn were exist in the time of Rasulullah Muhammad (peace be upon him) but today it have been modified to suit the market demand. Thus this research discuss the reasons and the background of the fatwas ikhtilaf in IndonesiaMalaysia. Using the literature review approach, interviews and a considerable study the reseracher investigate the differences which underlie each fatwa in Indonesia and Malaysia.The finding proven that the mechanism of tawarruq, Baiul Innah and Baiul Dayn can not be considered as Islamic product because of many flaws in it and this is the reason of its illegitimation in Indonesia. While Malaysia believe that selling and purchase is halal as basic rule for the legitimation of these akad. Therefore an advanced research to analyze this mechanism need to be conducted.

Key words: Syariah Banking, Indonesian Islamic banking product, Malaysian Islamic banking product, Tawarruq, Bai Innah and Bai al-Dayn.

Universitas Az-Zahra. Program Pasca Sarjana. Magister Ekonomi Syariah. Jl. Jatinegara Barat No.114. Jakarta Timur Telp: +62(0)21 2800647