TINJAUAN YURIDIS TERHADAP KEDUDUKAN BARANG MILIK NEGARA (BMN) DALAM PENERBITAN SURAT BERHARGA SYARIAH NEGARA IJARAH DALAM ANALISIS UNDANG-UNDANG NO.19 TAHUN 2008 TENTANG SURAT BERHARGA SYARIAH NEGARA.
T IN J A U A N Y U R ID IS T E R H A D A P K E D U D U K A N B A R A N G
N E G A R A (B M N ) D A L A M
P E N E R B IT A N S U R A T B E R H A R G A S Y A R IA H
N E G A R A IJ A R A H D A L A M
2008 TE N T A N G
M IL IK
A N A L IS IS U N D A N G -U N D A N G
N O . 19 TA H U N
S U R A T B E R H A R G A S Y A R IA H N E G A R A (S B S N )
R IA N D E O R IT A
(1 1 0 1 1 0 0 6 0 2 9 6 )
S e m a k in
s e k a ra n g
in i
b e s a rn y a
dapat
a lt e r n a t if d a la m
m e n e r b it k a n
yang
m enyeba bkan
b e rh a rg a .
d ib a h a s
d a la m
B e rh a rg a
S y a r ia h
N e g a ra
B e rh a rg a
S y a r ia h
N e g a ra
m e n im b u lk a n
B a ra n g
b e rb a g a i
M il ik
N e g a ra
N e g a ra
S aat
(S B S N )
(S B S N )
in i
o le h
A P B N .
n a s io n a l
S a la h
I n d o n e s ia
t e la h
s y a r ia h , s u r a t b e r h a r g a
akad
ija r a h .
p e m e r in t a h
la in
b a g a im a n a
s y a r ia h
kepad a
S u ra t
P e n e r b it a n
den gan
ak ad
b a g a im a n a
p e n e r b it a n
s a tu
p e m e r in t a h d e n g a n
d is p e s if ik a s ik a n
a n ta ra
d a la m
dan
in i
dengan
p e rta n y a a n ,
ija r a h ,
d e f is it
p e m e r in t a h
p r in s ip
(S B S N )
pem bangu nan
d a p a t d ila k u k a n
p e n u lis a n
(B M N )
u n tu k
t e r ja d in y a
s u ra t b e rh a rg a d e n g a n
akan
dana
m e n u t u p i d e f is it A P B N
s u ra t
m e n e r b it k a n
k e b u tu h a n
S u ra t
kedudukan
B e rh a rg a
p e n g a tu ra n
hukum
S u ra t
ija r a h
S y a r ia h
m engenai
p e r lin d u n g a n a t a s k e p e n t in g a n in v e s t o r a p a b i la t e r j a d i d e f a u lt d a la m
a n a l is is
U n d a n g -U n d a n g N o . 1 9 T a h u n 2 0 0 8 .
P e n e l it ia n
m e la k u k a n
hukum
in i
m enggu nakan
p e n g k a j ia n
te rh a d a p
p e n d e k a ta n
k a id a h - k a id a h
y u r id is
hukum ,
y a n g b e r k a it a n e r a t d e n g a n p e n e r b it a n s u a t u
n o r m a t if ,
khususnya
y a it u
k a id a h
s u r a t b e r h a r g a s y a r ia h
d i I n d o n e s ia . S p e s if ik a s i p e n e lit ia n y a n g d ig u n a k a n a d a la h d e n g a n d e s k r i p t if
a n a lit is ,
y a it u
b e ru p a
k e te n tu a n -k e ta n tu a n
d a ri d a ta
p e n g g a m b a ra n ,
hukum
sekunder yang
p o s it if .
d ip e r o l e h
p e n e la a h a n ,
S um ber
d a ta
dan
p ada
m e la lu i p e n e lit ia n
p e n g a n a l is a a n
um um nya
b e ra s a l
k e p u s ta k a a n . A d a p u n
s e la n ju t n y a d a t a y a n g t e r k u m p u l d ia n a lis is s e c a r a k u a lit a t if d a t a .
B e rd a s a rk a n
k e te ra n g a n
B e rh a rg a
19
S y a r ia h
Tahun
h a s il
bahw a
2008
p e n e lit ia n
B a ra n g
N e g a ra
te n ta n g
M il ik
ija r a h
dan
a n a l is is
N e g a ra
(B M N )
b e rd a s a rk a n
S u ra t B e rh a rg a
d a ta
d a la m
a n a l is is
S y a r ia h
m aka
d ip e r o le h
p e n e r b it a n
S u ra t
U n d a n g -U n d a n g
N e g a ra
N o.
( S B S N ) b u k a n la h
ja m in a n h a k k e b e n d a a n b a g i in v e s t o r d a n t id a k t e r ja d i p e r a lih a n k e p e m il ik a n
B M N
m aupun
s e la k u
a ta s
p e m il ik
p e n e r b it a n
hak
S B S N ,
S B S N
y ang
m a n fa a t
s e h in g g a
s e h a ru s n y a .
m e n g e n a i im b a la n d a n n il a i
k e p e m ilik a n
hak
B M N
U U
m a n fa a t
d a ri
b e lu m
P e r lin d u n g a n
pokok S B S N
a ta s
p e m e r in t a h
S B S N
kepada
in v e s t o r
m e n u n ja n g
p ra k te k
H ak
In v e s to r
hanya
I ja r a h s a ja , h a k in v e s t o r m e n g e n a i
u n d e r ly in g
asset
S B S N
sebaga i
b a g ia n
p e n y e r t a a n S B S N I ja r a h a p a b ila t e r ja d i g a g a l b a y a r t id a k d i lin d u n g i U n d a n g U ndang
N o.
19
Tahun
2008
te n ta n g
(S B S N ).
iv
S u ra t
B e rh a rg a
S y a r ia h
N e g a ra
N E G A R A (B M N ) D A L A M
P E N E R B IT A N S U R A T B E R H A R G A S Y A R IA H
N E G A R A IJ A R A H D A L A M
2008 TE N T A N G
M IL IK
A N A L IS IS U N D A N G -U N D A N G
N O . 19 TA H U N
S U R A T B E R H A R G A S Y A R IA H N E G A R A (S B S N )
R IA N D E O R IT A
(1 1 0 1 1 0 0 6 0 2 9 6 )
S e m a k in
s e k a ra n g
in i
b e s a rn y a
dapat
a lt e r n a t if d a la m
m e n e r b it k a n
yang
m enyeba bkan
b e rh a rg a .
d ib a h a s
d a la m
B e rh a rg a
S y a r ia h
N e g a ra
B e rh a rg a
S y a r ia h
N e g a ra
m e n im b u lk a n
B a ra n g
b e rb a g a i
M il ik
N e g a ra
N e g a ra
S aat
(S B S N )
(S B S N )
in i
o le h
A P B N .
n a s io n a l
S a la h
I n d o n e s ia
t e la h
s y a r ia h , s u r a t b e r h a r g a
akad
ija r a h .
p e m e r in t a h
la in
b a g a im a n a
s y a r ia h
kepad a
S u ra t
P e n e r b it a n
den gan
ak ad
b a g a im a n a
p e n e r b it a n
s a tu
p e m e r in t a h d e n g a n
d is p e s if ik a s ik a n
a n ta ra
d a la m
dan
in i
dengan
p e rta n y a a n ,
ija r a h ,
d e f is it
p e m e r in t a h
p r in s ip
(S B S N )
pem bangu nan
d a p a t d ila k u k a n
p e n u lis a n
(B M N )
u n tu k
t e r ja d in y a
s u ra t b e rh a rg a d e n g a n
akan
dana
m e n u t u p i d e f is it A P B N
s u ra t
m e n e r b it k a n
k e b u tu h a n
S u ra t
kedudukan
B e rh a rg a
p e n g a tu ra n
hukum
S u ra t
ija r a h
S y a r ia h
m engenai
p e r lin d u n g a n a t a s k e p e n t in g a n in v e s t o r a p a b i la t e r j a d i d e f a u lt d a la m
a n a l is is
U n d a n g -U n d a n g N o . 1 9 T a h u n 2 0 0 8 .
P e n e l it ia n
m e la k u k a n
hukum
in i
m enggu nakan
p e n g k a j ia n
te rh a d a p
p e n d e k a ta n
k a id a h - k a id a h
y u r id is
hukum ,
y a n g b e r k a it a n e r a t d e n g a n p e n e r b it a n s u a t u
n o r m a t if ,
khususnya
y a it u
k a id a h
s u r a t b e r h a r g a s y a r ia h
d i I n d o n e s ia . S p e s if ik a s i p e n e lit ia n y a n g d ig u n a k a n a d a la h d e n g a n d e s k r i p t if
a n a lit is ,
y a it u
b e ru p a
k e te n tu a n -k e ta n tu a n
d a ri d a ta
p e n g g a m b a ra n ,
hukum
sekunder yang
p o s it if .
d ip e r o l e h
p e n e la a h a n ,
S um ber
d a ta
dan
p ada
m e la lu i p e n e lit ia n
p e n g a n a l is a a n
um um nya
b e ra s a l
k e p u s ta k a a n . A d a p u n
s e la n ju t n y a d a t a y a n g t e r k u m p u l d ia n a lis is s e c a r a k u a lit a t if d a t a .
B e rd a s a rk a n
k e te ra n g a n
B e rh a rg a
19
S y a r ia h
Tahun
h a s il
bahw a
2008
p e n e lit ia n
B a ra n g
N e g a ra
te n ta n g
M il ik
ija r a h
dan
a n a l is is
N e g a ra
(B M N )
b e rd a s a rk a n
S u ra t B e rh a rg a
d a ta
d a la m
a n a l is is
S y a r ia h
m aka
d ip e r o le h
p e n e r b it a n
S u ra t
U n d a n g -U n d a n g
N e g a ra
N o.
( S B S N ) b u k a n la h
ja m in a n h a k k e b e n d a a n b a g i in v e s t o r d a n t id a k t e r ja d i p e r a lih a n k e p e m il ik a n
B M N
m aupun
s e la k u
a ta s
p e m il ik
p e n e r b it a n
hak
S B S N ,
S B S N
y ang
m a n fa a t
s e h in g g a
s e h a ru s n y a .
m e n g e n a i im b a la n d a n n il a i
k e p e m ilik a n
hak
B M N
U U
m a n fa a t
d a ri
b e lu m
P e r lin d u n g a n
pokok S B S N
a ta s
p e m e r in t a h
S B S N
kepada
in v e s t o r
m e n u n ja n g
p ra k te k
H ak
In v e s to r
hanya
I ja r a h s a ja , h a k in v e s t o r m e n g e n a i
u n d e r ly in g
asset
S B S N
sebaga i
b a g ia n
p e n y e r t a a n S B S N I ja r a h a p a b ila t e r ja d i g a g a l b a y a r t id a k d i lin d u n g i U n d a n g U ndang
N o.
19
Tahun
2008
te n ta n g
(S B S N ).
iv
S u ra t
B e rh a rg a
S y a r ia h
N e g a ra