Penelitian ini bertujuan untuk mengetahui praktik utang piutang emas di Desa Laban ditinjau dari hukum Islam. Metode yang digunakan dalam penelitian ini ialah kualitatif dengan pendekatan deskriptif. Subjek dalam penelitian ini ialah pemberi dan penerima utang piutang emas. Teknik analisis yang digunakan dalam penelitian ini ialah  analisis data lapangan model Miles and Hubberman.

Hasil penelitian menunjukkan bahwa pelaksanaan utang piutang emas di Desa Laban masih kerap dilakukan, hal tersebut dikarenakan kemudahan dalam melakukan pengajuan utang. Kegiatan utang piutang emas di Desa Laban tidak menggunakan penyandaran akad apapun dalam melakukan kesepakatan awal. Praktik utang piutang emas di Desa Laban ini masih mengandung unsur riba qardh yang berasal dari tambahan yang proporsional dengan nilai utang yang diajukan, terlebih dalam mengambil tambahan yang bersifat keuntungan tidak disertai kesepakatan dengan pihak penerima utang. Solusi agar utang piutang emas terhindar dari riba ialah dengan menyandarkan utang piutang dengan akad jual beli secara tangguh, sehingga diperbolehkan untuk mengambil keuntungan (margin).

Kata Kunci: utang piutang emas, riba, margin.

This study aims to determine practice the gold debts in Laban Village in terms of Islamic law. The qualitative method was used in this study with descriptive approach. The subjects in this study were the giver and recipient of the gold debts. The analysis technique was used the field data analysis of the Miles and Hubberman models in this research.

The result of the study was showed that the implementation of the gold debts in Laban village was still often carried out, this was due to the ease in filing debt. The gold debts in Laban village did not use any contract agreement in making initial agreements. The practice of gold debts in Laban village still contains elements of riba qardh which were come from an addition proportional to the value of the debt proposed, especially in taking additional items that were not accompanied by an agreement with the recipient of the debt. The solution to avoid gold debts from riba by relying debt with a formidable sale and purchase contract, therefore, that was allowed to take profits (margin).

Keywords: gold debts, riba, margin.