THE POTENTIAL OF THE MUSYARAKAH MUTANAQISHAH AGREEMENT AS AN ALTERNATIVE FOR DEVELOPING THE MADURA HALAL TOURISM OBJECT AREA THROUGH AN INFRASTRUCTURE APPROACH

Zahratun Jannah, Nasrulloh Nasrulloh

Abstract


Musyarakah Mutanaqishah is a form of cooperation between two or more parties forownership of an item or asset. Even though the capabilities and technicalities ofmusyarakah mutanaqishah have been stated in the DSN-MUI fatwa Number 73 of 2008,in practice this contract is still not widely used. This agreement is used as an alternativefor developing halal tourist attractions in Madura through an infrastructure approach.Based on this, the objectives of this research are (1) To examine the potential of themusyarakah mutanaqishah contract in supporting the development of halal touristattractions (2) To provide a general description of the development of Madura touristattractions through an infrastructure approach using the musyarakah mutanaqishahcontract. This research uses a descriptive qualitative research method which aims todescribe the condition of the subject and research object. The data collection techniquesused by researchers in this research were conducting interviews and documentation.Then the results of the interviews and documentation were imported using the NVIVOapplication to get more measurable results. The research results obtained: (1) Access tohalal tourism development which includes the construction of railway infrastructure isin the less productive category because the existing route has become a public facility.(2) The potential of the Mutanaqishah Musyarakah Agreement as an alternative fordeveloping halal tourism with infrastructure development in the Madura region is veryimpactful and less significant. It is hoped that this research will be able to develop touristtransportation access in the Madura area.Keywords: Musyarakah Mutanaqishah, Halal Tourism, Infrastructure.

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DOI: https://doi.org/10.21107/aciel.v2i2.258

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