THE LAW OF BUYING AND SELLING COFFEE GAYO WITH BA'I BITSAMANI'AJIL SYSTEM: Study of Fatwa DSN No.110/DSN-MUI/IX/2017

This article aims to find out how Islamic law views the sale and purchase of coffee with the ba'i bitsamani'ajil system in Celala District, Central Aceh Regency. This research uses the type of field research (field research). The data collection techniques in this study are: Observations and interviews conducted with toke/agents (coffee buyers) and farmers (coffee sellers). Sources of information from primary data obtained from sellers and farmers/buyers. While secondary data is obtained from archival documents, articles, books and other sources that have been published to obtain the truth of a knowledge and can achieve valid results. The results of the research in buying and selling coffee with the ba'i bitsamani'ajil system in Celala District, Central Aceh Regency carried out by some people there are several factors that encourage payment with the ba'i bitsamani'ajil system or deferral. The second factor is the desire of the buyer (collector/toke) of coffee where some of the funds are not yet available on that day, but in this case it was found that some toke did not pay according to the initial agreement. In Islamic law, the practice of buying and selling coffee beans with payment with the ba'i bitsamani'ajil system has fulfilled the pillars and conditions of bai' bitsaman ajil which have been regulated in shara' (Islamic law) but can turn invalid if in practice it is not fulfilled (denied) when the agreement has not been completed and can harm fellow parties. Where it has been explained in QS. An-Nisa': 29 which explains that it is forbidden to eat wealth, seeking wealth through means that are not justified by shara'.