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Makalah Koperasi dan UMKM

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  • Haya, Nur Anni

Abstract

Koperasi syariah secara teknis bisa dibilang sebagai koperasi yang prinsip kegiatan,tujuan dan kegiatan usahanya berdasarkan pada syariah islam yaitu Al-quran dan Assunah. Pengertian umum dari koperasi syariah adalah badan usaha koperasi yang menjalankan usahanya dengan prinsip-prinsip syariah.apabila koperasi memiliki unit usaha produktif simpan pinjam,maka seluruh produk dan operasionalnya harus dilaksanakan dengan mengacu kepada fatwa Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia. Berdasarkan hal tersebut,maka koperasi syariah tidak diperkenankan berusaha dalam bidang-bidang yang didalamnya terdapat unsur-unsur riba,maysir,dan gharar. Disamping itu,koperasi syariah juga tidak diperkenankan melakukan transaksi-transaksi derivatif sebagaimana lembaga keuangan syariah lainnya.

Suggested Citation

  • Haya, Nur Anni, 2022. "Makalah Koperasi dan UMKM," OSF Preprints dnpsr, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:dnpsr
    DOI: 10.31219/osf.io/dnpsr
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