ANALISIS PENGELOLAAN DANA TA’ZI>R BAGI NASABAH WANPRESTASI DI KSPPS BEN IMAN LAMONGAN MENURUT FATWA DSN NO. 17/DSN-MUI/IX/2000

Nur Sya’diyah, Moh. Ah. Subhan Z.A, Ahmad Ubaidillah

Abstract


This research is entitled Analysis of Ta'zi>r Fund Management for Default Customers in KSPPS BEN IMAN Lamongan According to DSN Fatwa NO. 17/DSN-MU /IX/2000. Using the type of qualitative research and descriptive analysis approach, the purpose of this study was to determine the management of ta'zi>r funds in KSPPSS BEN IMAN Lamongan, and analyze the management of ta'zi>r funds in KSPPS BEN IMAN Lamongan according to the fatwa DSN No.17/DSN-MUI/IX/2000. Regarding sanctions for able customers who delay payment. The results of this study, the first is the application of ta'zi>r for default customers in KSPPS BEN IMAN Lamongan, in KSPPS BEN IMAN Lamongan ta'zi>r itself is a sanction or fine that is set to customers who are late in paying installments, the second is how to determine the amount of ta'zi>r  in KSPPS BEN IMAN Lamongan, The method for determining the amount of ta'zi>r in KSPPS BEN IMAN Lamongan is as follows, namely: 1% of the installments multiplied by (x) per day of delay and the third is the allocation of ta'zi>r funds in KSPPS BEN IMAN Lamongan, ta'zi>r funds do not include income from banks and must be used for social funds. Because these funds are not pure income from KSPPS BEN IMAN Lamongan. The social activities contained in KSPPS BEN IMAN Lamongan are in the form of donations for orphans and poor people, donations for the construction of mosques/mushollahs, and many others, and the last is analyzing the management of ta'zi>r funds in KSPPS BEN IMAN Lamongan according to fatwa DSN No.17/DSN-MUI/IX/2000 concerning sanctions for able customers to delay payments, sanctions referred to in this fatwa are sanctions imposed by LKS on customers who are able to pay, but delay payments on purpose

Keywords


Management, Ta'zir Fund, Default Customer

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