Islamic Profit Rate Swap dalam Pandangan Fiqh Muamalat
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Abstract
Guna mengatasi volatilitas dan ketidakstabilan harga uang fiat, muncul produk interest rate swap sebagai hedging berbagai transaksi antar negara. Namun, produk ini murni haram karena terkandung di dalamnya riba, gharar dan maisir. Hal tersebut menyebabkan masyarakat muslim tidak bisa menggunkannya. Menjawab kebutuhan akan hal tersebut, lahirlah produk Islamic Profit Rate Swap yang merupakan salah satu instrumen hedging Islam. Sayangnya, Islamic Profit Rate Swap dalam prakteknya memiliki beberapa keganjalan, yaitu Spekulasi, Menggabungkan Dua Kontrak dalam Satu 'aqd, Masalah Wa'ad, yang mengikat atau Tidak serta Kontroversi dalam Kontrak Tawarruq. Maka dari itu, penulisan karya tulis ini bertujuan untuk menganalisa Islamic Profit Rate Swap dalam pandangan fiqh muamalat. Guna menguji kesesuaiannya dengan fiqh muamalat. Dimulai dari penjabaran mengenai praktek Islamic Profit Rate Swap, Akad-akad yang digunakan di dalamnya, kemudian membahas masalah Islamic Profit Rate Swap dalam fiqh muamalah serta tantangan yang akan dihadapinya. Sebagai penutup, makalah ini menunjukkan tantangan dan kesempatan Islamic Profit Rate Swap untuk dilakukan di seluruh penjuru dunia serta saran terhadap produk ini.
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