Analisis Yuridis Penetapan Pendapatan Resmi Nasabah dalam Penyaluran Dana dan Pembayaran Angsuran Pembiayaan Berdasarkan Qanun Aceh Nomor 11 Tahun 2018 Tentang Lembaga Keuangan Syariah (Studi pada PT. Bank Aceh Syariah KCP Kota Fajar dan PT. BPRS Mustaqim Aceh Cabang Kluet Utara Aceh Selatan)

Abstract

Aceh Qanun (Regulation) Number 10/2018 on Islamic Financial Institutions ratified by Aceh government requires all banks and non-bank financial institutions to implement Sharia principles. The Article 14 paragraphs (5) and (6) of the Qanun states that the financing scheme provided by Islamic banks prioritizes profit-sharing-based contracts, also the capabilities and needs of the customers. The capabilities and needs of the customers should be focused on financing applications based on their needs, business prospects that meet the eligibility criteria for bank financing, and the amount of instalment which should be not exceed one-third of the actual income. This reserach addresses three issues: the principle of determining the customer's actual income for financing, the implementation of the principle of determining the customer's actual income for financing, and instalment payment to PT Bank Aceh Syariah KCP Kota Fajar and PT BPRS Mustaqim Aceh, South Aceh branch, as well as the legal protection for customers who are unable to pay the instalment to PT Bank Aceh Syariah KCP Kota Fajar and PT BPRS Mustaqim Aceh, South Aceh branch.

This normative legal research, which is analytical and descriptive in nature, employs a legal and conceptual approach. Secondary data are collected through literary studies, field studies, documentation studies, and in-depth interviews, which are then analyzed using the qualitative method. This research is carried out at the Aceh Selatan branches of PT. BPRS Mustaqim Aceh, and PT. Bank Aceh Syariah KCP Kota Fajar.

The reserach finds that the principle to determine actual income is by implementing the 5C principles (character, capacity, capital, collateral, and economic condition) as a guideline for Islamic banks in determining the eligibility of customers to receive bank financing. The implementation of the principle to determine the customer's actual income for financing and instalments is employed by considering the customer's capability and ability based on the actual income, which is then re-analyzed by banks by considering the customer's expenses, to formulate the actual income. In this case, when the bank acts as a business, the legal protection is given to the customers because they have option to voluntarily hand over their collateral or authorize the execution of collateral in the event of default. Customers have the option

to restructure their financing even if they make a non-performing instalment.