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In implementing Islamic Financial Institutions such as Baitul Maal wa Tamwil (BMT) there are various ways to raise funds and distribute funds. Funds are collected through deposits and wadiah deposits. Qardhul Hasan financing is the orientation of the function of the Islamic Financial Institution (Baitul Maal Wa Tamwil) as a social institution. Qardhul hasan is a soft loan given on the basis of mere social obligations. The mechanism for implementing Qardhul Hasan is solely aimed at providing assistance to meet the needs of small communities. Thus it can be seen that the form of loans through Qardhul Hasan is in accordance with the principles of Islamic economic law, the potential sources of funding for Qardhul Hasan are quite large if used and managed optimally and its implementation is very beneficial to the community.

Qardhul Hasan in The Perspective of Islamic Law on Baitul Maal Wa Tamwil (BMT) and The Implementation