Perseroan Terbatas Syariah: Konsep dan Legalitasnya Perspektif Hukum Islam

Ainul Yaqin(1*),


(1) Fakultas Syariah IAIN Purwokerto
(*) Corresponding Author

Abstract


Perseroan Terbatas (en: limited liability company, PT) is one of the most important business forms and most widely applied in the modern bussines world in Indonesia. From a review of Islamic law, PT has not received much attention from thinkers regarding its legal status. In fact, financial institutions that use the Islamic label use PT as their institutional basis. Judging from contract theory, PT is identical to one of contemporary shirkah called shirkah al-musaÌ…hamah. Regarding the law, ulama in general are divided into two groups, some allow and others reject the validity of this shirkah. From the analysis of the contract formation mechanism and its management model, PT can be declared legitimate as part of the shirkah contract because it has the unique characteristics of the shirkah contract and fulfills the elements and conditions of the contract according to Islam. It's just that, there needs to be an adjustment in the field of business that is carried out to conform to the principles of muamalah in Islam. If this point is fulfilled, then PT can be said to be fully accepted as a legal entity according to Islam as Perseroan Terbatas Syariah.

Keywords


hukum Islam; akad; syirkah; perseroan terbatas; muamalah

Full Text:

PDF

References


‘Abduh, ‘Isa. Al-‘Uqu̅d al-Shar’iyyah al-Ḥa̅kimah li al-Mu’a̅mala̅t al-Ma̅liyyah al-Mu’a̅sirah. Kairo: Da̅r al-I’tiṣa̅m, 1977.

Abu̅ Da̅wu̅ d, Sulaima̅n ibn al-Ash’as as-Sijista̅ni̅. Sunan Abi̅ Da̅wu̅ d. Damaskus: Da̅r al-Fikr, t.t.

Anwar, Shamsul. Hukum Perjanjian Syariah, Studi tentang Teori Akad dalam Fiqh Muamalah. Jakarta: Rajawali Press, 2010.

Bahari, Adib. Prosedur Cepat Mendirikan Perseroan Terbatas. Yogyakarta: Pustaka Yustisia, 2010.

Dewan Syariah Nasional MUI. Himpunan Fatwa Dewan Syariah Nasional MUI Jilid 1. Jakarta: Dewan Syariah Nasional MUI, 2006.

Djazuli, A.. Kaidah-kaidah Fikih: Kaidah-kaidah Hukum Islam dalam Menyelesaikan Masalah. Jakarta: Kencana, 2007.

Ḥamma̅d, Nazi̅h. Fi̅ Fiqh al-Mu’a̅mala̅t al-Ma̅liyyah wa al-Maṣrafiyyah al-Mu’a̅ṣirah. Damaskus: Da̅r al-Qalam, 2007.

Harahap, M. Yahya. Hukum Perseroan Terbatas. Jakarta: Sinar Grafika, 2011.

Hasanudin, Maulana dan dan Jaih Mubarok. Perkembangan Akad Musharakah. Jakarta: Kencana, 2012.

Ibn Quda̅mah, Abu̅ Muḥammad ‘Abdulla̅h ibn Aḥmad ibn Muḥammad. Al-Mugni̅. Kairo: Hajar, 1989.

Al-Juzairi, ‘Abd ar-Rahma̅n. Al-Fiqh ‘ala̅ al-Madha̅hib al-Arba’ah. Beirut: Da̅r al-Fikr, 1991.

Al-Kasa̅ni̅, Abu̅ Bakr ibn Mas’u̅ d. Bada̅i’ aṣ-Ṣana̅i’. Beirut: Da̅r al-Kutub al-‘Ilmiyyah, 2003.

Al-Khafi̅f, ‘Ali̅. Al-Shirka̅t fi al-Fiqh al-Isla̅mi̅ Buḥu̅ṡ Muqa̅ranah. Kairo: Da̅r al-Fikr al-‘Arabi̅, 2009.

Al-Khayya̅ṭ, ‘Abd al-‘Azi̅z. Ash-Shirka̅t fi̅ ash-Shari̅’ah al-Isla̅miyyah. Beirut: Muassasah ar-Risa̅lah, 1994.

Khali̅l, Rashad Ḥasan. Al-Shirkat fi al-Fiqh al-Islami Dirasah Muqaranah. Riyad: Da̅r ar-Rashid li an-Nashr wa at-Tauzi’, 1981.

Kompilasi Hukum Ekonomi Syariah (KHES)

Ma’lu̅f, Louis. Al-Munjid fi al-Lughah wa al-Adab wa al-‘Ulu̅m. Bairu̅t: al-Maṭba’ah al-Kathulikiyyah, t.t..

Al-Marzu̅qi, Ṣa̅liḥ ibn Za̅ban. Shirkah al-Musa̅hamah fi̅ an-Niza̅m as-Sa’udi Dira̅sah Muqa̅ranah bi al-Fiqh al-Isla̅mi. Makkah: Jami̅’ah Umm al-Qura’, 1406 H.

Al-Miṣri̅, Rafi̅q Yu̅ nus. Fiqh al-Mu’a̅mala̅t al-Ma̅liyyah. Damaskus: Da̅r al-Qalam, 2005.

Muhammad, Abdulkadir. Hukum Perseroan Indonesia. Bandung: PT. Citra Aditya Bakti, 1995.

Al-Muṭi̅’i, Muhammad Naji̅b. Takmilat Kitab Al-Majmu̅’ Sharḥ al-Muhadhdhab. Beirut: Da̅r Ihya̅’ at-Tura̅s al-‘Arabiy, 2001.

Al-Nabhani, Taqiyyuddin. An-Niẓa̅m al-Iqtiṣa̅di fi al-Isla̅m. Beirut: Da̅r al-Ummah, 2004.

Nafis, M. Cholil. Teori Hukum Ekonomi Syariah. Jakarta: UI Press, 2011.

Al-Qaraḍawi, Yusuf. 7 Kaidah Utama Fiqh Muamalat, Fedriand Hasmand (terj.). Jakarta: Pustaka Al-Kautsar, 2010.

Al-Qurṭubi, Abu̅ ‘Abdilla̅h Muḥammad ibn Aḥmad. Al-Ja̅mi’ li Ahka̅m al-Qur’a̅n. Beirut: Da̅r al-Fikr, 1987.

Radwan, Samir ‘Abdul Hamid. Aswa̅q al-Aura̅q al-Ma̅liyyah wa Dawruha fi Tamwi̅l at-Tanmiyyah al- Iqtiṣa̅diyyah. Kairo: al-Ma’had al-‘Alami li al-Fikr al-Isla̅mi, 1996.

Ridho, Ali. Badan Hukum dan Kedudukan Hukum Perseroan dan Perkumpulan Koperasi, Yayasan, Wakaf. Bandung, 1986.

Ridwan. Rekonstruksi Ijab dan Kabul dalam Transaksi Ekonomi berbasis Online, Al-Manahij, Vol. XI No. 2, Desember 2017.

Sa̅biq, As-Sayyid. Fiqh as-Sunnah. Madi̅nah Naṣr: Da̅r al-Fatḥ li al-I’la̅m al-‘Arabi̅, 1994.

Al-Shauka̅ni̅, Muḥammad ibn ‘Ali̅ ibn Muḥammad. Nail al-Auṭa̅r Sharḥ Muntaqa al-Akhba̅r min Ḥadi̅s Sayyid al-Akhya̅r. Beirut: Da̅r al-Fikr, t.t..

Al-Saif, Hassa̅n ibn Ibra̅hi̅m ibn Muḥammad. Aḥka̅m al-Iktita̅b fi al-Shirka̅t al-musa̅hamah. t.t.p.: Da̅r ibn al-Jauzi̅, t.t..

Sjawie, Hasbullah F.. Direksi Perseroan Terbatas Serta Pertanggungjawaban Pidana Korporasi. Bandung: PT Citra Aditya Bakti, 2013.

Undang-Undang Nomor 21 tahun 2008 tentang Perbankan

Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas.

Yani, Ahmad dan Gunawan Widjaya. Seri Hukum Bisnis Perseroan Terbatas. Jakarta: Raja Grafindo Persada, 2000.

Al-Zarqa̅, Musṭafa̅ Aḥmad. Al-Madkhal al-Fiqhi̅ al-‘A̅mm, (Damaskus: Da̅r al-Qalam, 1998.

Al-Zuḥaili̅, Wahbah. Al-Fiqh al-Isla̅mi wa Adillatuh. Damaskus: Da̅r Al-Fikr,1986.

_______. At-Tafsi̅r al-Muni̅r fi al-‘Aqi̅dah wa ash-Shari̅’ah wa al-Manhaj. Beirut: Da̅r al-Fikr al-Mu’a̅ṣir, 1991.




DOI: 10.24235/mahkamah.v4i1.4274

Article Metrics

Abstract view : 207 times
PDF - 80 times

Refbacks

  • There are currently no refbacks.