IMPLIKASI KONSEP BAI’ ‘AKS AL ‘INAH BESERTA DAMPAKNYA DALAM FATWA DEWAN SYARIAH NASIONAL MAJELIS ULAMA INDONESIA (DSN-MUI) NOMOR: 31 / DSN-MUI/VI/ 2002 TENTANG PENGALIHAN UTANG

Abstract

Based on that background, the study is conducted to explore the implications of the bai’ ‘aks al-‘Înah concept at DSN fatwa on Debt Swap. This is a library and qualitative research with a level of explanation using descriptive method type. They are two sources of data in this study, namely primary and secondary. From the analysis, it was found that the Draft I on Debt Swap implied bai' 'aks al-‘Înah concept. It was also found that alternative points scheme I relevant to the prohibition of the merger agreement between qard and bai’. Conceptually and theoretically, that implication is also caused a significant adverse impact on DSN, LKS, and customers. In this research, it is also described some alternate solution for customers on swapping their credits to sharia bank. This research is particularly urgent because it helps DSN, DPS, customers, economists, practitioners, and academics to understand in detail and depth about ‘aks al-‘Înah and bai' 'Aks al-‘Înah discourse.