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Akad Musyarakah dan Musyarakah Mutanaqisah (MMQ)

Author


Dliyauddin Dliyauddin(1Mail), Rosdiyana Caya(2), Rahman Ambo Basse(3), Nasrullah Bin Sapa(4),
(1) Universitas Islam Negeri Alauddin Makassar,
(2) Universitas Islam Negeri Alauddin Makassar,
(3) Universitas Islam Negeri Alauddin Makassar,
(4) Universitas Islam Negeri Alauddin Makassar,

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Available online: 2025-07-17  |  Published : 2025-07-17
Copyright (c) 2025 Dliyauddin Dliyauddin, Rosdiyana Caya, Rahman Ambo Basse, Nasrullah Bin Sapa
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Abstract


Musyarakah and Musyarakah Mutanaqisah (MMQ) are two types of syirkah contracts widely used in Islamic financial institutions as interest-free financing alternatives. These contracts are based on the principles of partnership, risk-sharing, and profit-sharing. This paper analyzes the theoretical and practical aspects of both contracts, focusing on their structure, legal foundations, advantages, and implementation challenges in the context of Indonesia.

Keywords


Musharakah, Diminishing Musharakah, Sharia Financing, Islamic Financial Institutions

References


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Al-Qurtubi, Tafsir al-Qurthubi, Juz 15, Dar al-Fikr, 2003.

Al-‘Asqalani, al-H. S. D. A. F. ibnu H. (2007). Syarah Bulughul al-Maram. Bandung: Penerbit Nusa Aulia.

Karim, Adiwarman A. (2007). Ekonomi Mikro Islami. Jakarta: Rajawali Pers.

Ascarya. (2008). Akad dan Produk Bank Syariah. Jakarta: RajaGrafindo Persada.

Al-Mawsu‘ah Al-Fiqhiyyah Al-Kuwaitiyyah. (1997). Kuwait Ministry of Awqaf.

Undang-Undang No. 21 Tahun 2008 tentang Perbankan Syariah.

Hadis Shahih Sunan Abu Dawud No. 2936, via sunnah.com.


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