Tinjauan Fatwa DSN-MUI terhadap Pembiayaan Talangan BMT NU Jawa Timur pada Dapur MBG di Pondok Pesantren Nasy'atul Mutaallimin

Program Makan Bergizi Gratis (MBG) merupakan salah satu program strategis pemerintah yang dalam implementasinya melibatkan kerja sama pembiayaan antara KSPPS BMT NU Jawa Timur dengan Yayasan Nasy’atul Mutaallimin. Pelaksanaan pembiayaan tersebut menggunakan akad syariah yang memerlukan pengkajian dari aspek Hukum Ekonomi Syariah, khususnya terkait mekanisme pembiayaan berbasis mudharabah dan implementasi akad Ijarah Muntahiyah bi al-Tamlik (IMBT). Penelitian ini bertujuan untuk menganalisis mekanisme pembiayaan Program MBG yang dilakukan oleh KSPPS BMT NU Jawa Timur serta mengkaji kesesuaiannya dengan Fatwa Dewan Syariah Nasional-Majelis Ulama Indonesia (DSN-MUI) tentang akad Mudharabah dan akad Ijarah Muntahiyah bi al-Tamlik.

Penelitian ini merupakan penelitian hukum empiris dengan pendekatan kualitatif. Data primer diperoleh melalui wawancara dengan pihak KSPPS BMT NU Jawa Timur, Yayasan Nasy’atul Mutaallimin, dan pengelola Satuan Pelayanan Pemenuhan Gizi (SPPG). Data sekunder diperoleh melalui studi dokumentasi terhadap akad pembiayaan, Fatwa DSN-MUI, peraturan perundang-undangan, serta berbagai literatur yang relevan. Seluruh data dianalisis secara deskriptif-analitis dengan membandingkan praktik pembiayaan di lapangan dengan ketentuan normatif dalam Fatwa DSN-MUI.

Hasil penelitian menunjukkan bahwa mekanisme pembiayaan Program MBG dilaksanakan melalui pemberian modal usaha oleh KSPPS BMT NU Jawa Timur kepada Yayasan Nasy’atul Mutaallimin untuk mendukung operasional dapur MBG, sedangkan pengadaan kendaraan operasional menggunakan skema akad Ijarah Muntahiyah bi al-Tamlik (IMBT). Dari perspektif Fatwa DSN-MUI Nomor 115/DSN-MUI/IX/2017 tentang Akad Mudharabah, mekanisme pembiayaan telah memenuhi unsur adanya shahib al-mal dan mudharib, namun masih memerlukan penyempurnaan dalam pengaturan pembagian risiko, transparansi pengelolaan dana, dan penegasan tanggung jawab para pihak. Sementara itu, berdasarkan Fatwa DSN-MUI Nomor 09/DSN-MUI/IV/2000 tentang Pembiayaan Ijarah dan Fatwa DSN-MUI Nomor 27/DSN-MUI/III/2002 tentang Al-Ijarah Al-Muntahiyah bi al-Tamlik, ditemukan bahwa implementasi akad IMBT masih menimbulkan pembebanan biaya tambahan kepada yayasan, meliputi penyediaan fasilitas pendukung, biaya operasional akibat berakhirnya kerja sama vendor, serta biaya perbaikan kendaraan operasional yang dalam praktik lebih banyak ditanggung oleh yayasan. Temuan tersebut menunjukkan bahwa implementasi pembiayaan belum sepenuhnya mencerminkan prinsip keadilan, keseimbangan hak dan kewajiban, serta proporsionalitas pembagian risiko sebagaimana diatur dalam Fatwa DSN-MUI.
 
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The Free Nutritious Meal Program (MBG) is a strategic government program, the implementation of which involves a financing collaboration between the KSPPS BMT NU East Java and the Nasy'atul Mutaallimin Foundation. The financing implementation uses a Sharia contract that requires an examination of Sharia Economic Law, particularly regarding the mudharabah-based financing mechanism and the implementation of the Ijarah Muntahiyah bi al-Tamlik (IMBT) contract. This study aims to analyze the financing mechanism of the MBG Program implemented by the KSPPS BMT NU East Java and assess its compliance with the Fatwa of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) on Mudharabah and Ijarah Muntahiyah bi al-Tamlik contracts.

This research was an empirical legal study using a qualitative approach. Primary data was obtained through interviews with KSPPS BMT NU East Java, the Nasy’atul Mutaallimin Foundation, and the management of the Nutrition Fulfillment Service Unit (SPPG). Secondary data was obtained through a documentary study of financing contracts, the DSN-MUI Fatwa, laws and regulations, and various relevant literature. All data were analyzed descriptively and analytically by comparing financing practices in the field with the normative provisions in the DSN-MUI Fatwa.

The results of the study indicated that the financing mechanism of the MBG Program is implemented through the provision of business capital by the KSPPS BMT NU East Java to the Nasy'atul Mutaallimin Foundation to support the operation of the MBG kitchen, while the procurement of operational vehicles uses the Ijarah Muntahiyah bi al-Tamlik (IMBT) contract scheme. From the perspective of the DSN-MUI Fatwa Number 115 / DSN-MUI / IX / 2017 concerning the Mudharabah Contract, the financing mechanism has fulfilled the elements of the existence of shahib al-mal and mudharib but still requires improvement in the regulation of risk sharing, transparency of fund management, and affirmation of the responsibilities of the parties. Meanwhile, based on Fatwa No. 09/DSN-MUI/IV/2000 concerning Ijarah Financing and Fatwa No. 27/DSN-MUI/III/2002 concerning Al-Ijarah Al-Muntahiyah bi al-Tamlik, it was found that the implementation of the IMBT contract still incurs additional costs for foundations, including the provision of supporting facilities, operational costs due to the termination of vendor partnerships, and repair costs for operational vehicles, which, in practice, are primarily borne by the foundation. These findings indicated that the implementation of financing does not fully reflect the principles of justice, balance of rights and obligations, and proportional risk sharing as stipulated in the DSN-MUI Fatwa.