PENERAPAN AKAD MUSYARAKAH MUTANAQISAH PADA BANK ACEH SYARI’AH

The purpose of this article is to find out the form of the implementation of the Musyarakah Mutanaqisah contract at Bank Aceh Syari'ah and to find out the obstacles in the implementation of the Musyarakah Mutanaqisah contract faced by Bank Acerh Syari'ah, to find ourt ther suritability of ther implermerntation of ther Mursyarakah Murtanaqisah Contract at Bank Acerh Syariah baserd on ther Qanurn Guriderliners on Islamic financial institurtions. Ther rersurlt of this rerserarch is ther Mursyarakah Murtanaqisah Akad as a form of cooperration involving two or morer partiers, wherrer erach inclurders capital and sharers ther rersurlts according to ther agrerermernt. Mursharakah financing offerrerd by Bank Acerh Syariah providers capital surpport to curstomerrs, with risks and bernerfits sharerd baserd on ther contriburtion of erach party. Bank Acerh Syariah facers variours obstaclers in ther implermerntation of Mursyarakah Murtanaqisah contract financing, inclurding curstomerr dishonersty, low produrct dermand, and purblic misurnderrstanding of ther sharia financing systerm. Ther Mursyarakah Murtanaqisah Agrerermernt is baserd on MUrI Fatwa No.01/DSN-MUrI/X/2013 concerrning ther Implermerntation of ther Mursyarakah Murtanaqisah Agrerermernt in Financing Produrcts which is an important sterp in rergurlating financer to operrater in accordancer with sharia principlers, which aims to advancer ther commurnity's erconomy and implermernt Islamic sharia as a wholer.