IMPLEMENTASI AKAD ISTISHNA' DALAM PEMBIAYAAN KPR SYARIAH

This study aims to determine how the istishna (the sale and purchase of goods comprising an order for production of goods according to certain agreed criteria and requirements, with payment on agreed terms) contract practice implemented by Bank BTN Syariah whether it is in accordance with the MUI DSN Fatwa No. 06/DSN-MUI/IV/2000 regarding istishna and No. 110/DSNMUI/III/2002 on parallel istishna. This research was descriptive qualitative research with descriptionn related to solving existing problems. This research used the interview and analysis method to determine the mechanism of KPR Sharia products with the istishna contract at Bank BTN Syariah Semarang Branch. The results show that the implementation of KPR Sharia products with istishna contracts is manifested in the form of KPR BTN iB products and, in actual implementation, most of them are sufficiently in accordance with the DSN-MUI Fatwa. However, there is one that is not appropriate, namely in terms of voting rights (Khiyar rights), namely the customer cannot choose to continue and cancel if the goods do not match the order.