Baitul Mal Wat Tamwil Architectural Map: Institutional and Regulatory Analysis:

Pupun  Saepul Rohman; Nisful  Laila; Atina  Shofawati

doi:10.21070/perisai.v6i1.1583

(1) * Pupun Saepul Rohman Mayasari Business Polytechnic, Tasikmalaya
Indonesia
(2) Nisful Laila Airlangga University, Surabaya
Indonesia
(3) Atina Shofawati Airlangga University, Surabaya
Indonesia
(*) Corresponding Author

DOI: https://doi.org/10.21070/perisai.v6i1.1583

Abstract

Bait al-maal wa al-tamwiil is a sharia microfinance concept that only exists in Indonesia. There is a uniqueness in the concept, namely the merging of social activities with commercial activities in one institution. This institution was born along with the birth of Islamic banking in Indonesia. This study collects a number of literatures to describe the architectural map of BMT in Indonesia. Currently BMTs mostly operate under Law no. 25 of 1992 concerning Cooperatives and a few others operate under the Financial Services Authority (OJK) through Law no. 1 of 2013 concerning Microfinance Institutions (MFIs). The DSN MUI fatwa which is the basis for the existence of BMT is the DSN-MUI Fatwa No. 141/DSN-MUI/VIII/2021 concerning Guidelines for the Establishment and Operation of Sharia Cooperatives.

Author Biographies

Pupun Saepul Rohman, Mayasari Business Polytechnic, Tasikmalaya

Islamic Financial Institution Accounting

Nisful Laila, Airlangga University, Surabaya

Sharia Economics Department

Atina Shofawati, Airlangga University, Surabaya

Sharia Economics Department

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Fatwa Dewan Syariah Nasional-Majelis Ulama Indonesia No. 141/DSN-MUI/VIII/2021 tentang Pedoman Pendirian dan Operasional Koperasi Syariah

Undang-Undang No. 25 tahun 1992 tentang Perkoperasian

Undang-Undang No. 1 tahun 2013 tentang Lembaga Keuangan Mikro

https://www.hestanto.web.id/sejarah-dan-badan-hukum-baitul-mal-wat-tanwil/ (diakses pada tanggal 27 November 2021, pukul 09:47 WIB)