مقاصّة الديون في الفقه الإسلامي وتطبيقاتها المستحدثة في البنوك الإسلامية (Setting of Debts in Islamic Jurisprudence and it Novel Application in Islamic Banks)

Setting of Debts in Islamic Jurisprudence and it Novel Application in Islamic Banks

الملخص

Abstract

Setting of debts in modern time (Muqassah) has transformed from a mere simple transaction that was between the borrower and lender into a ubiquitous technical mechanism that involved various parties, not only restricted to one single country only but also the whole world. We use the descriptive method in this paper to explain the various forms of muqÉÎÎah in addition to the comparative analytical analysis. This is to enable us to point out the differences between these forms. Subsequently this would enable us to arrive at the Islamic ruling on the matter. Among the most important findings are: first, it is permissible generally for the bank and its client to set off future debt between them provided that the ample setting off conditions were applied; second, the illegality of setting off the interests of the debtor and lender as it is based on borrowing with interest. As for its alternatives, come of them are not permissible in Islam such as credit offset. The Shari’a and Fiqh Council also had approved some of them which has no interest.

Keywords: Setting of debts, Islamic Jurisprudence, processes of muqassah, Islamic banking

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Abstrak

Penetapan penyelesaian pinjaman (Muqassah) kini telah berubah menjadi satu transaksi mudah yang berlaku antara dua pihak; pemiutang dan penghutang, menggunakan proses automatik dan teknikal yang melibatkan pelbagai pihak, bukan hanya terhad kepada satu negara bahkan di seluruh dunia. Kajian ini menggunakan kaedah diskriptif yang akan menerangkan berbagai-bagai gambaran tentang cara pelangsaian. Selain itu, kajian menggunakan kaedah analisis dan perbandingan untuk menjelaskan perbezaan tentang gambaran-gambaran tersebut dan kemudiannya berbincang mengenai hukum shara’ berkenaan isu ini. Antara dapatan kajian adalah: Pertama, adalah dibenarkan dalam shara’ untuk bersetuju antara bank dengan kliennya untuk memutuskan antara mereka dengan pinjaman masa depan yang timbul secara umum dan selagi masih mengikut syarat-syarat pelangsaian yang betul. Kedua, tidak dibenarkan pelangsaian pinjaman dengan wujudnya faedah (bunga). Bagi mengelak dari haramnya transaksi, maka ada altenatif lain seperti akaun kompensasi yang dibenarkan oleh organisasi shariah dan seminar-seminar fiqh.

Kata kunci: Penetapan Peyelesaian Pinjaman, Fiqh Islam, Proses Penetapan, Bank Islam