TEKNIK PERHITUNGAN SYARIAH

Siti Riwiyani
Yanuar Rinawasati
Aris Sunindyo

PENGESAHAN
Judul Buku

: TEKNIK PERHITUNGAN SYARIAH

Nama Penyusun

: Siti Riwiyani
Yanuar Rinawasati

Program Studi

: Perbankan Syariah 2014

Mata Kuliah

: Matematika Keuangan

Dosen Pembimbing

: Aris Sunindyo, SE.MM.

Semarang, Desember 2014

Penerima Buku

Dosen Pembimbing

Aris Sunindyo, SE, MM

Penyusun

Yanuar Rinawasati

Penyusun

Siti Riwiyani

PRAKATA
Puji syukur kehadirat Allah SWT, yang telah memberikan rahmat dan hidayahnya,
sehingga kami dapat menyelesaikan buku dengan judul TEKNIK PERHITUNGAN SYARIAH
sesuai dengan waktu yang telah direncanakan.
Buku ini disusun selain untuk memenuhi tugas mata kuliah matematika keuangan juga
diharapkan mampu memberikan pedoman dalam mempelajari perhitungan syariah secara mudah,
lengkap, dan benar. Dengan demikian setiap orang yang membaca buku ini mampu memahami
bagaimana cara menghitung akad-akad dalam bermuamalah.
Penulis menyadari bahwa masih terdapat kekurangan dan kesalahan didalam penyusunan
buku ini maka dengan segala kerendahan hati penulis mengharapkan kritik dan saran yang
bersifat membangun untuk kesempurnaan buku ini. Dan semoga buku ini dapat memberikan
manfaat bagi pihak-pihak yang membutuhkan.

DAFTAR ISI
HALAMAN JUDU
.........................................................................................................................................................i
PENGESAHAN.............................................................................................................................ii
PRAKATA.....................................................................................................................................iii
DAFTAR ISI.................................................................................................................................iv

BAB I............................................................................................................................................1
MUDHARABAH........................................................................................................................1
Definisi Mudharabah........................................................................................................1
Hukum mudharabah.........................................................................................................1
Rukun Mudharabah..........................................................................................................2
Syarat Mudharabah..........................................................................................................2
Macam-macam mudharabah............................................................................................3
Hal-hal yang Membatalkan Mudharabah.........................................................................3
Contoh perhitungan Mudharabah.....................................................................................4
BAB II...........................................................................................................................................8
QARDH........................................................................................................................................8
Definisi Qardh..................................................................................................................8
Landasan Hukum Qardh..................................................................................................8
Rukun dan Syarat.............................................................................................................9
Sumber dana.....................................................................................................................9
Aplikasi dalam Perbankan...............................................................................................9
Manfaat Al-Qardh..........................................................................................................10
Contoh perhitungan Qardh.............................................................................................10
BAB III........................................................................................................................................13
RAHN..........................................................................................................................................13
Definisi Rahn.................................................................................................................13
Dasar Hukum Rahn........................................................................................................13
Rukun dan Syarat Rahn..................................................................................................14
4

Masalah-Masalah yang Terkait......................................................................................14

Berakhirnya akad rahn...................................................................................................15
Manfaat Rahn.................................................................................................................16
Skema Rahn...................................................................................................................16
Resiko Rahn...................................................................................................................16
Contoh Rahn..................................................................................................................16
BAB IV.......................................................................................................................................19
MUSYARAKAH.......................................................................................................................19
Definisi Muyarakah........................................................................................................19
Dasar Hukum Musyarakah.............................................................................................19
Rukun dan Syarat Musyarakah......................................................................................19
Macam-macam Musyarakah..........................................................................................20
Musyarakah dalam praktek perbankan..........................................................................20
Contoh Musyarakah.......................................................................................................21
BAB V.........................................................................................................................................26
WAKALAH................................................................................................................................26
Definisi wakalah............................................................................................................26
Dasar Hukum Wakalah...................................................................................................26
Rukun Dan Syarat-Syarat Dalam Wakalah....................................................................27
Berakhirnya Wakalah.....................................................................................................28
Contoh Wakalah.............................................................................................................29
BAB VI.......................................................................................................................................31
MURABAHAH..........................................................................................................................31
Definisi Murabahah........................................................................................................31
Landasan hukum akad murabahah.................................................................................31
Rukun dan Syarat Syarat Sahnya Jual Beli Murabahah................................................33
Skema Murabahah..........................................................................................................34
Contoh Akad Murabahah...............................................................................................34
BAB VII......................................................................................................................................38
SYIRKAH...................................................................................................................................38
Definisi Syirkah.............................................................................................................38
Dasar Hukum.................................................................................................................38
Rukun dan Syarat Syirkah..............................................................................................39
Contoh Perhitungan Syirkah..........................................................................................39
5

BAB VIII.....................................................................................................................................44
HAWALAH................................................................................................................................44
Definisi Hawalah....................................................................................................................44
Dasar Hukum.................................................................................................................44
Syarat Hawalah..............................................................................................................44
Contoh Perhitungan Hawalah........................................................................................45
BAB IX.......................................................................................................................................48
KAFALAH..................................................................................................................................48
Definisi Kafalah.............................................................................................................48
Dasar Hukum.................................................................................................................48
Rukun dan Syarat kafalah..............................................................................................49
Contoh Perhitungan Kafalah..........................................................................................49
BAB X.........................................................................................................................................52
IJARAH MUNTAHIYA BITTAMLIK....................................................................................52
Definisi Ijarah Muntahiya Bittamlik..............................................................................52
Dasar Hukum.................................................................................................................52
Rukun Ijarah Muntahia Bittamlik..................................................................................52
Contoh Perhitungan........................................................................................................53
BAB XI.......................................................................................................................................57
IJARAH......................................................................................................................................57
Definisi Ijarah................................................................................................................57
Dasar Hukum.................................................................................................................57
Rukun dan Syarat Ijarah.................................................................................................58
Contoh perhitungan Ijarah.............................................................................................58
BAB XII......................................................................................................................................63
ISTISNA.....................................................................................................................................63
Definisi Istisna...............................................................................................................63
Dasar Hukum.................................................................................................................63
Rukun Dan Persyaratan Istishna....................................................................................63
Contoh Perhitungan Istisna............................................................................................64
DAFTAR PUSTAKA