Regulasi dan Eksistensi Koperasi Syariah di Bandung

Abstract

Syariah cooperation marked as a trend among people nowadays. Unfortunately, regulation for syariah cooperation still referred to UU No. 25/1992 which excluded syariah cooperation. This research tried to answer some  questions:  (1)  How is  the adjustment  between cooperation principles and syariah economy cooperation? (2) What is the foundation of law being employed in the operationalization of syariah cooperation  in Bandung?  (3) How is the existence of syariah cooperation in Bandung nowadays? Research results have revealed the ethic and philosophy of cooperative movement  has many adjustments with Islamic teachings concerning the importance of cooperation and helping each other (ta’awun), brotherhood (ukhuwah), and democracy (musyawarah). Basic of law for syariah cooperation is actually referring on Pancasila as ideal foundation, Constitution of UUD ’45 as structural foundation, and Letters of  Minister of Cooperative and Small Medium Business as operational foundation. Majority of syariah  cooperation in  Bandung  has not yet acquired a legal entity for cooperative, due to fact that their statutes also has not yet legalized by the Minister of Cooperative and Small Medium Business.