Kajian Tafsir Ayat Ekonomi dan Implementasi Fatwa DSN-MUI Tentang Musyarakah Mutanaqisah (MMQ) Di Pondok Pesantren Arrahman Cidadap

Abstract

Islamic Boarding Schools (Pesantren) possess significant potential in developing the Sharia ecosystem, yet financial literacy, particularly regarding complex contracts like Musyarakah Mutanaqisah (MMQ), remains low among teachers (asatidz) and structural officials. This study aims to enhance Sharia financial literacy and empower the economic welfare of the Arrahman Cidadap Islamic Boarding School community through the deepening of economic verses exegesis (Tafsir) and DSN-MUI Fatwas. This community engagement research employs a qualitative approach with a Participatory Action Research (PAR) design. The process involves a cyclical phase of Planning, Action, Observation, and Reflection. Data were collected through in-depth interviews, Focus Group Discussions (FGD), and participatory workshops involving 30 participants comprising teachers and foundation administrators. The findings indicate that: (1) The "Participatory Analysis" phase revealed a lack of understanding regarding the MMQ contract (Fatwa DSN-MUI No. 73/2008) as a solution for asset ownership; (2) The "Action" phase, which integrated the Tafsir of Surah Shad: 24 regarding Syirkah with practical simulations of MMQ, successfully shifted the participants' mindset from skepticism to acceptance; (3) The program resulted in the formulation of a strategic plan for a teacher housing cooperative based on the MMQ scheme. The PAR method proved effective in bridging the gap between normative Fiqh texts and practical economic needs. The synergy between theological understanding and financial literacy creates a strong foundation for the economic independence of the Pesantren community.