PENERAPAN PEMBIAYAAN QARDHUL HASAN PADA PERBANKAN SYARIAH SERTA KONSEP DAN MANFAATNYA DALAM TINJAUAN EKONOMI SYARIAH

Abstract

This study aims to determine the application of Qardhul Hasan financing in Islamic banking and its concepts and benefits in the Islamic economics review. This type of research is descriptive qualitative. Data collection techniques through interviews, observations, and literature studies. The results of this study indicate that the implementation of Qardhul Hasan financing in Islamic banking is based on the Fatwa of the National Sharia Council Number: 19/DSN-MUI/IV/2001 concerning Al-Qardh that the source of Al-Qardh funds can come from the capital portion of Islamic Financial Institutions (LKS), LKS profits that are set aside, and other institutions or individuals who entrust the distribution of their infaq to LKS. In addition, the source of Qardhul Hasan funds also comes from Corporate Social Responsibility (CSR) funds. The type of financing applied by Islamic banking to muqtarid (customers) is productive financing which is to help productive businesses or MSME actors in improving the economic welfare of underprivileged communities. The concept of Qardhul Hasan contract in its application is in accordance with the Islamic economic perspective, namely the tabarru' contract or mutual assistance. Therefore, Qardhul Hasan is a loan by a sharia financial institution to a customer without any compensation, this type of agreement aims to help, not as an agreement that seeks profit. Qardhul Hasan in the Islamic economic perspective provides many benefits that are not only felt by customers (muqtaridh) but also by the Islamic bank itself.