Aplikasi Kontrak Al-Kafalah dalam Produk-Produk Pembiayaan Perdagangan Antarabangsa Islam
The Application of Al-Kafalah in Islamic International Trade Financing Products
DOI:
https://doi.org/10.7187/GJAT802015.05.01Keywords:
Islamic International Trade Finance, Al-kafalah, Shipping Quarantee, Bank guarantee, Islamic bankingAbstract
Islamic Trade Finance (ITF) instruments were introduced into the Islamic banking system in Malaysia since the early 1990s when there was a need for Islamic instruments in commerce especially in international trade. Most of the financial products are based on conventional instruments such as Bank Guarantee (BG), Letter of Credit (LC), Accepted Bill (AB), Shipping Guarantee (SG), Export Credit Refinancing (ECR) and others. In order to be accepted in Islamic Finance, some amendments
will have to be made so that it will be ‘sharia compliant’ by applyingmuamalat contracts to those products. Muamalat contracts that are widely used in Islamic Trade Finance products are murabahah, bay’ al-dayn, kafalah and wakalah. This article analyses the views of previous and contemporary Islamic scholars and those with authority in Islamic financial jurisprudence in the use of kafalah contracts. This article also analyses the issues that arise in the application of kafalah in Islamic Trade Finance products namely Shipping Guarantee-i (SG-i) and Bank Guarantee-i (BG-i).
References
Al-Quran
‘Ainy, A.M.M (1990). Al-Bayanah fi Syarh al- Hidayah. Dar al-Fikr, Beirut.
Accounting and Auditing Organisaton for Islamic Financial Institutions. (2008). Shari’a Standards For Islamic Financial Institutions. Bahrain.
Ahmad Hidayat, B. (2007). Undang-undang Islam di Malaysia, Prinsip dan Amalan. Penerbitan Universiti Malaya, Kuala Lumpur.
Ahmad Turmuzi. H. (2011).Temu bual berkaitan isu-isu Syariah dalam operasi Pembiayaan Perdagangan Antarabangsa Islam. Eksekutif Syariah Kuwait Finance House Malaysia, Kuala Lumpur. Temu bual 25 Mac 2011.
Al-Barghish, H.M.S. (2009). Khadamat al- Masarif al-Muasirah: Ahkamuha wa al-Badail al-Syariyyah Laha. Dar al-Yusr, Kaherah.
Al-Buhuti, M.Y. (1982). Kasyaf al-Qina’ ‘an Matan al-Iqna’. Dar al-Fikr, Beirut.
Al-Dusuqi.M.A. (t.t).Hasyiah al-Dusuqi ‘ala al-Syarh al-Kabir.Dar Ihya’ al-Kutub al- ‘Arabiyyah, Mesir.
Al-Mausu’ah al-Fiqhiyyah al-Kuwaitiyyah. (1983). Wizarah al-Auqaf wa al-Syu’un al- Islamiyyah, Kuwait.
Al- Qurtubi. I.R. (1988).Al-Bayan wa al-Tahsil. Dar al-Gharb al-Islami, Beirut.
Al-Sarakhsi.S. (1978).Al-Mabsut.Dar al- Makrifah, Beirut.
Al- Zarqa’. M.A. (1968).al-Madkhal al-Fiqhi al-‘Am. Dar al-Fikr, Beirut
Al- Syarbini. S.M. (t.t).Mughni al-Muhtaj.Al- Maktabah Al-Taufiqiyyah, Mesir.
Al- Zuhaily. W. (1989).Al-Fiqh al-Islami wa Adillatuhu. Dar al-Fikr, Damsyiq.
Azahari.A.A (2011).Temu bual berkaitan pelaksanaan Pembiayaan Perdagangan Antarabangsa Islam oleh bank-bank Islam di Malaysia (RHB Islamic Bank). Ketua Bahagian Pembiayaan Perdagangan RHB Islamic, Kuala Lumpur. Temu bual 21 Februari 2011.
Azizi.C.S (2012).Temu bual berkaitan isuisu Syariah dalam operasi Pembiayaan Perdagangan Antarabangsa Islam. Penasihat Syariah Bank Muamalat Malaysia Berhad, Kuala Lumpur. Temu duga 2 Mei 2012.
Dayang Atikah, Z. (2011).Temu bual berkaitan pelaksanaan Pembiayaan Perdagangan Antarabangsa Islam oleh bank-bank Islam di Malaysia (Maybank Islamic).Pegawai bahagian Pembiayaan Perdagangan Maybank Islamic, Penang.Temu bual 14 Mac 2011.
Fariza. H & Mohd Hanif. J. (2007). International Bussiness: An Asian Perspective. Oxford Fajar Sdn Bhd, Shah Alam, Selangor, Malaysia.
Hafiz, Y. (2011).Temu bual berkaitan isu-isu Syariah dalam operasi Pembiayaan Perdagangan Antarabangsa Islam. Eksekutif Senior, Penasihat Syariah Pembangunan dan Sekretariat, Kuala Lumpur. Temu bual 4 Mac 2011.
Ibn Abidin.A.A. (t.t).Radd al-Mukhtar ‘ala al- Durr al-Mukhtar (Hasyiah Ibn Abidin).Dar Ihya’ al-Turath al-‘Arabi, Beirut.
Ibn Hajar. A.A. (2001).Fath al-Bari Syarh Sahih al-Bukhari.Maktabah al-Malik Fahd al- Wataniyyah, Riyadh.
Ibn Katsir. I.K. (1988).Tafsir Ibn Katsir. Dar al-Qalam, Beirut.
Ibn Manzur. (t.t). Lisan al-Arab.Dar Sadir, Beirut.
Ibn Qudamah. M. (1997).Al-Mughni fi Fiqh al-Imam Ahmad b Hanbal.Dar ‘Alam al-Kutub, Riyadh.
Ismail, M. (2012).Temu bual berkaitan pelaksanaan Pembiayaan Perdagangan Antarabangsa Islam oleh bank-bank Islam di Malaysia. Penasihat CIMB Islamic, Shah Alam. Temu bual 5 Julai 2012.
Mawardi.A.H. (1994).Al-Hawi al-Kabir.Dar al-Kutub al-‘Ilmiyyah, Beirut.
Nota Bank Islam Malaysia Berhad (BIMB) (2011)
Nota Bank Muamalat Malaysia Berhad (2011)
Nota RHB Islamic Bank (2011)
Johnson. P. (1988).Financing and Practice of Domestic and International Trade.Pelanduk Publications (M) Sdn.Bhd, Petaling Jaya.
Rosli.M. (1998).Perdagangan Antarabangsa: Konsep, Amalan dan Pembiayaan. Utusan Publications and Distributors Sdn Bhd, Kuala Lumpur.
Sofiussalam, M. J. (2012).Temu bual berkaitan isu-isu Syariah dalam operasi Pembiayaan Perdagangan Antarabangsa Islam. Eksekutif Syariah RHB Islamic, Kuala Lumpur. Temu duga 19 Jun 2012.
Sulayman.A.R.M (1998).Majma’ al-Anhar fi Syarh Multaqa al-Abhar.Dar al-Kutub al- ‘Ilmiyyah, Beirut.
Tuckman, B.W.(1999).Conducting Educational Research.Harcourt, USA.
GJAT provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
