Mechanisms of mudharabah financing in the wonosob main building tamzis kspps
In Indonesia now we hear a lot about financial institutions, both bank financial institutions and non-bank financial institutions. Based on the Decree of the Minister of Finance of the Republic of Indonesia No. KEP-38 / MK / IV / 1972, the understanding of Non-Bank Financial Institutions is all institutions / bodies that conduct financial activities both directly and indirectly, collect funds from the public by issuing securities and channeling these funds to finance investments in various company. Today it is not only bank financial institutions that are growing rapidly but also non-bank financial institutions that are starting to continue to innovate to be able to compete with other financial institutions. There are many non-bank financial institutions in Indonesia that we often encounter, namely one of the Savings and Credit Cooperatives. The main purpose of the savings and loan cooperative itself is to help improve the welfare of its members and also society in general. At present the cooperative has begun to spread to remote areas not only in big cities. For example Village Unit Cooperatives (KUD), Multipurpose Cooperatives (KSU), and Market Cooperatives. In addition to savings and loan cooperatives, there are also Islamic cooperatives or KSPPS (Sharia Savings and Credit Cooperatives) based on the Law of cooperatives that were first born in 1915, known as Verordering op de Cooperative Vereeningen. At first this Sharia Cooperative appeared aiming to avoid the practice of usury. In accordance with Allah’s commands in Q.S Ali Imran verse 130 which says” O you who believe! Do not eat us many times over and fear Allah so that you are lucky. “That’s where the Sharia Finance Savings and Loan Cooperatives began. The function of the Islamic financial institution itself is to increase business for entrepreneurs and invite the public to avoid usury practices that are commonly applied by conventional financial institutions. KSPPS which was formerly known as KJKS (Sharia Financial Services Cooperative) was born from Baitul Maal wat Tamwil, where this institution began to stand because of the ideas of activists Salman Mosque ITB Bandung in 1980 with the name of the Technical Expertise Services Cooperative. From this the forerunner to the establishment of BMT in 1984. BMT is a nonbank financial institution that operates on the basis of sharia with the principle of profit sharing, established by and for the community in a place or region. BMT itself has two main functions, namely as baitul maal and baitul tamwil. Baitul maal functions to collect and distribute funds that are non-profit, such as zakat, infaq, and alms. The function is the same as the welfare function. While Baitul Tamwil functions to collect and distribute profit-oriented funds, such as channeling financing to members and other productive activities. The function is the same as the institutional function. In Islamic financial institutions generally financing consists of 3 groups, namely financing with the profit sharing principle (mudharabah), financing with the principle of buying and selling (murabahah), and financing with the principle of leasing (Ijarah). While financing based on profit sharing agreements are usually in the form of financing using mudharabah and musyarakah contracts. This mudharabah financing serves to meet the needs of Koperasi / BMT members who need additional capital to carry out productive business activities. This financing is one of the product distribution of funds owned by KSPPS Tamzis Bina Utama Wonosobo, which is given to small businesses such as farmers and traders to help develop their businesses. In mudharabah financing activities, the DSN-MUI fatwa regarding mudharabah financing must follow. Mudharabah contract itself is a contract used in the agreement between the investor (shohibul maal) and the fund manager (mudharib) to carry out certain business activities, with profit sharing between the two parties based on the ratio agreed upon previously. The period of financing, refunds, and profit sharing is determined based on the agreement of the bank with the customer. The bank does not participate in the management of the customer’s business but has the right to supervise and foster the business of the customer’s financing provided in the form of cash or goods. The agreed profit sharing ratio between shohibul maal and mudarib cannot be changed throughout the investment period, except on the basis of the agreement of the parties and is not retroactive. In financial institutions that use sharia principles, macro and micro financing is run using a profit sharing system in which the activities carried out, namely in the form of assumptions by not seeing all the results of the business that is run, are positive, so that the borrower (business) must only return the principal along with the profit sharing is a percentage of the profits derived from the level of business profits that it finances and is based on contributions from each party (Adiwarman A. Karim, 2010: 286). Where the nominal amount of profit sharing will fluctuate according to the real profit from the use of funds. Profit sharing itself is a system that includes the distribution of business results between investors and fund managers or business actors. The principle of revenue sharing is used as a substitute for usury practices that are commonly applied to conventional financial institutions. In Islamic financial institutions based on the Qur’an and the hadith itself prohibits the practice of usury, so in practice it uses the principle of profit sharing. Profit sharing used is usually an agreement between the two parties (shohibul maal and mudarib). Based on the description above, the writer is interested in knowing how to apply the mudharabah contract on financing products in KSPPS Tamzis Bina Utama Wonosobo KC Batur. Problem Formulation Based on the background description above, the authors formulated the main problems of this study in the form of the following questions: What is the mechanism of Mudharabah Financing for potato farmers in KSPPS Tamziz Bina Utama Wonosobo KC Batur? Is the application of mudharabah financing in accordance with the MUI DSN Fatwa regarding Mudharabah financing? Research Objectives and Benefits The objectives to be achieved by the author of scientific writing are: The author is expected to understand and compare the theories obtained during lectures with those that occur in the real field. The author can understand the mechanism of mudharabah financing in KAMPS TAMZIS BINA UTAMA Wonosobo KC Batur. The author can understand the application of mudharabah financing in accordance with the MUI DSN Fatwa on mudharabah financing. The benefits of the results of this study are as follows: For KSPPS TAMZIS MAIN DEVELOPMENT Wonosobo KC Batur Research is expected to be useful for TAMZIS MAIN DEVELOPMENT Wonosobo KC Batur and become input for improving financing services, especially in the implementation of mudharabah financing systems in improving agricultural business, so that it will improve members, satisfaction and trust of members and prospective members. D3 Sharia Banking Program Can make reference material and additional information, especially for students who are preparing a final project related to the implementation of mudarabah financing in financial institutions. Literature Review Research conducted by Kharim Maskuroh (132503088) with the title Implementation of the Mudharabah Agreement on Sharia Deposits in the Central Java Syariah Bank, Unissula Sub-Branch Office, Semarang. Islamic Economics and Business Faculty, Uin Walisongo 2016. The results of the study are that the implementation of the Mudharabah Agreement on Sharia Deposits in the Central Java Syariah Bank Unissula Sub-Branch Semarang where the process is not difficult for customers. And also the mudharabah contract on sharia deposits at Bank Syariah Mandiri Unissula Sub-Branch in Semarang is in accordance with DSN fatwa No. 03 / DSNMUI / IV / 2000 concerning Mudharabah deposits. Research conducted by Khoerul Bakhri (1505015007) with the title Application of Mudharabah Financing for Small and Medium Enterprises in Walisongo BMT Semarang, Faculty of Economics and Islamic Business Uin Walisongo in 2019. The results of the study are that The application of mudharabah financing to small and medium enterprises is very helpful for business actors. And the application of mudharabah financing in accordance with DSN-MUI fatwa no. 07 / DSN-MUI / VI / 2000. Research Methods Types of Research In this case the authors use qualitative research that is research procedures that produce descriptive data in the form of written / oral words from people and observed behavior. Data Sources In the preparation of the final project, the classification of data required by the author is divided into: Primary Data Primary data is data obtained directly from the source under study, by systematically observing and recording the problem at hand. Like obtaining information through observations and interviews from research objects. In this case the authors conducted interviews or direct interviews with the KSPPS Tamzis Bina Utama Wonosobo Kc Batur and customers / members. Secondary Data Secondary data is data that is obtained in a ready-made form, has been collected and processed by other parties, usually in the form of publications. This kind of data has been collected by other parties for certain purposes that are not for the purposes of the research being carried out by the researcher at this time specifically. Observation Data Collection Method In general, observation is a method or method of collecting information or data by conducting systematic observation and recording of the phenomenon being targeted for observation. Interview The interview is a conversation that is directed at a particular problem, this is an oral question and answer process, where two or more people face each other physically. This interview is used to collect data, by asking questions directly (communicating directly) with the respondent (the party directly related to the object of writing), so as to obtain complete and accurate data. Questions and answers made to the parties related to the theme raised from KSPPS Tamzis Bina Utama Wonosobo KC Batur. Documentation Is one of the data collection techniques using things or variables in the form of notes, transcripts, books, archives, brochures and so on related to this research. Place of Research This research was conducted at KSPPS Tamzis Bina Utama Wonosobo KC Batur which addressed at Jl Raya No. 27 Batur Banjarnegara. Tel. 0286 5986303 Systematics Writing Systematics of writing is needed in order to obtain clarity of direction in the problem at hand, therefore in accordance with the problem faced by the writer dividing into 5 (five) chapters, namely: CHAPTER I: INTRODUCTION In this chapter, the writer describes the background of the problem, problem formulation, research objectives and benefits, literature review, research methods, and research systematic. CHAPTER II: THEORY BASIS In this chapter, the concept of mudharabah financing is detailed, the terms and conditions of mudharabah and the mechanism of mudharabah financing. CHAPTER III: GENERAL DESCRIPTION OF TAMZIS KSPPS MAIN DEVELOPMENT OF WONOSOBO KC BATUR This chapter describes the history of the establishment of the Wonosobo Main Tamzis KSPPS, Vision, Mission, and Organizational Structure, as well as the Tamzis Main Development Wonosobo KSPPS Products. CHAPTER IV: ANALYSIS OF RESEARCH RESULTS This chapter contains an analysis of whether the application of mudharabah financing for potato farmers in KSPPS TAMZIS Bina Utama Wonosobo KC Batur is in accordance with sharia principles. CHAPTER V: CLOSING This chapter contains conclusions from the results of research that has been done and provides advice relating to the problem at hand in order to get a solution to the problem. CHAPTER II BASIS OF THEORY A. Financing Al-Mudharabah 1) Definition of Financing Basically, this financing is given to business actors to develop the business they run. This financing is given to business people based on sharia principles. Because it uses the sharia principle, the financing provided is not allowed to have any additional in it, this is based on the hadith of the Prophet SAW which means “Every loan containing benefits is usury”. Financing is the same as giving trust, wherein the financing carried out by business actors must be fully refundable in accordance with the agreed time and conditions. With this principle of trust, business actors are expected to be able to fulfill obligations agreed by both parties consistently. In terms of financing is “the provider of funds or bills that can be equated” while in terms means “financing business needs”. Funding in the broad sense “financing or expenditure is funding issued to support investments that have been planned, whether done alone or done by someone else”. In the narrow sense, financing is used to define funding carried out by financial institutions, such as ba However, as per the principle of bermuamalah all types of transactions are allowed as long as they do not contain usury, maisir and gharar. Islamic Financial Institutions that use the principle of profit sharing where the activities carried out, namely in the form of assumptions by not seeing all the results of the business that is run it is positive, so that the borrower (business) must only return the principal along with the profit share of a percentage of the profits derived from the level of profit businesses that are funded and based on contributions from each party (Adiwarman A. Karim, 2010: 286). Where the nominal amount of revenue sharing will fluctuate according to the real profit from the use of funds. Profit sharing itself is a system that includes the distribution of business results between investors and fund managers or business actors. There are several elements in financing that must be considered, namely: Trust Trust is the main factor why a bank entrusts its money given to customers. This trust can be misused if it is not given to the right person. So in this financing practice choosing the right people is a very important element. If you choose the wrong customer, you must bear all the consequences. However, if there is a risk of congestion and the customer is unable to pay, then the execution of collateral in the financing process is an option that must be made by the Bank. Time On financing, it is definitely a term until the repayment. Under normal circumstances, long periods of time are more profitable than short periods. But a long period of time also provides a large risk probability, because we cannot predict what will happen in the future. Risks In addition to providing benefits, financing also has the potential to cause risks, which are the consequences caused by the existence of a period of time between the provision of financing and repayment in addition to the possibility of profits and losses. Submission Submission is to transfer the economic value of money / and, goods or services to another party, which is returned at the time of payment. If this is not carefully and in-depth attention to customer eligibility, the contract will cause traffic jams in the future. There are several functions of financing provided by Islamic banks to customers, including: Increasing the efficiency of money Entrepreneurs enjoy financing from banks to expand / enlarge their business both to increase production, trade and for rehabilitation efforts or start a new business. Basically, through financing there is an overall effort to increase productivity. Thus, funds that settle in banks (obtained from depositing money) are not idle (silent) and are channeled to businesses that are beneficial, both for the benefit of entrepreneurs and the community. Increasing the utility of an item Manufacturers with the help of bank financing can produce raw materials into finished materials so that the utility of these materials increases. Producers with financial assistance can move goods from a place of less use to a more useful place. All goods that are moved / sent from one area to another where the benefits of the goods are more pronounced, basically increasing the utility of the goods. The transfer of these items cannot be overcome by the finances of distributors alone. Therefore, they need capital assistance from banks in the form of financing. Increasing the circulation of money Financing that is channeled through the entrepreneur’s account accounts creates an increase in the circulation of demand deposits and the like such as checks, crossed checks, money orders and so on. Through financing currency and demand deposits will be more developed. Funding creates a passion for business so that the use of money will increase both qualitatively and quantitatively. Generating community business enthusiasm Demand will continue to grow if the community has begun to make an offer. Then the cumulative effect arises when the greater the demand creates widespread excitement among the people to further increase productivity. The public does not need to worry about lack of capital because bank financing can be used to increase business and productivity. Economic stability In an unhealthy economy, stabilization measures are basically directed at businesses including: Controlling inflation Increasing exports Rehabilitation of infrastructure Fulfilling people’s basic needs To reduce the flow of inflation and economic development efforts, bank financing plays an important role. As a bridge to increase national income Entrepreneurs who get financing try to increase their business. Increasing business means increasing profits. If these benefits are cumulatively developed again into the capital structure, then the increase will continue. With revenue that continues to increase means corporate taxes will continue to grow. On the other hand, financing channeled to stimulate increased export activities will result in an increase in the country’s foreign exchange. As a tool for international economic relations the Bank as a financial institution does not only move domestically but also abroad. Countries with strong economies, for the sake of friendship between countries provide a lot of assistance to developing countries. The assistance is reflected in the form of credit assistance with mild conditions, namely relatively low interest rates and long usage periods. Through inter-state credit assistance (G to G, Improvement to Government), the relationship between crediting and recipient countries will be strengthened, especially regarding economic and trade relations. 2) Understanding of Contract A contract is one of the most important roles in your mu’amalah activities and can be a valid determinant of a transaction. With a legal contract, an ownership can be transferred from one person’s ownership to another party. With a contract can also change an authority, responsibility and the use of something. A contract is a contract that is contained in both general civil law and Islamic law. The term understanding of the contract there are several definitions, in general and specific. Understanding the contract in general is everything that people want to do it, whether the desire comes from his own will, for example in the case of waqf, or the will arises from two people, for example in the case of buying and selling ijarah. Whereas the definition of a contract specifically is an agreement that is determined by a qab-qabul based on the syariah provisions’ which have an impact on the object. In the contract basically emphasized on the agreement of the two parties marked by consent-qabul. According to the Sharia Economic Law Compilation, what is meant by a contract is an agreement in an agreement between two or more parties to commit or not do certain legal actions. The pillars of the contract are as follows: Aqid (people in the contract). Consisting of one person or more. Aqid is required to be an expert and have the ability to do a contract or be able to be a substitute for someone else if he becomes a representative. Ma’qud alaih (the object that was brought in). There are four conditions so that the object can be used as a contract object, namely: The object must be available when the contract is signed. The goods which are used as the object of the contract must be in accordance with the terms of the syara ‘. Bang which is used as the object of the contract must be submitted at the time of the contract. Goods used as contract objects must be clear. Maudhu ‘al aqd (the purpose of the contract). Consent qabul. Ijab qabul is intended to show that there is a voluntary agreement between the two parties. The terms of the agreement are of four types, namely the following: A person who has the ability to speak or speak (not crazy). The object of the agreement must be valid. It is something that is allowed and has value in the eyes of the Shari’ah and not something forbidden and illegal. The covenant can benefit. The agreement is due to an agreement between the two parties, otherwise there is a mismatch in the agreement and the agreement can be canceled. 3) The meaning of Mudharabah The meaning of mudharabah itself is a cooperative agreement in which the owner of the capital (shohibul maal) gives the capital to the management (mudharib) and the result is divided according to the agreement of both parties. In this mudharabah treaty where there is a loss where the loss is due to other factors then shohibul maal bear some of the loss. Mudharabah or better known as qiradh in language comes from the word al-dharb, which means to move, to travel. As explained in the words of Allah Swt in QS Al-Muzammil verse 20 which means “and those who walk the earth seek some of Allah’s grace”. The term qiradh has the same meaning as al-qath which means a piece. Where the owner of a capital (shohibul maal) deduces or dedicates some of his property for trading purposes, by making some profit. The definition of mudharabah / qiradh according to Sayyid Sabiq, is a contract between two parties where one of them surrenders his capital to another to trade with the sharing of profits in accordance with the agreement. While generally mudharabah or qiradh can be defined as an agreement made between a capital owner and a capital manager to be managed in a particular field of business in accordance with the terms of the agreement. According to PSAK no.105, mudhrabah is a cooperative agreement between the parties where the first party (the owner of the capital) provides the entire capital while the fund manager acts as the manager, the profits between them are divided by agreement while the losses are borne by the capital manager. In practice, shariah-compliant transactions applied to Shariah-compliant Banking are available on financing and fund-raising products. On the side of mudharabah financing is applied for venture capital financing. Whereas on the side the mudharabah fund collector applies for deposits and savings. So if a trader needs additional venture capital, then they can apply for mudharabah financing with the principle of revenue sharing. 4) Basic Law Mudharabah Qur’an The legal basis in the Qur’an in Surah Muzammil There Paragraph 20 ۞ إن ربك يعلم أنك تقوم أدنى من ثلثى ٱليل ونصفه وثلثه وطآئفة من ٱلذين معك وٱلله يقدر ٱليل وٱلنهار علم أن لن تحصوه فتاب عليكم فٱقرءوا ما تيسر من ٱلقرءان علم أن سيكون منكم مرضى وءاخرون يضربون فى ٱلأرض يبتغون من فضل ٱلله وءاخرون يقتلون فى سبيل ٱلله فٱقرءوا ما تيسر منه وأقيموا ٱلصلوة وءاتوا ٱلزكوة وأقرضوا ٱلله قرضا حسنا وما تقدموا لأنفسكم من خير تجدوه عند ٱلله هو خيرا وأعظم أجرا وٱستغفروا ٱلله إن ٱلله غفور رحيم means: “Verily, your Lord knows that you (Muhammad) standing (in prayer) is less than two thirds of the night, or half the night or and (so do) rice a long time from the people who are with you. God sets the size of night and day. Allah knows that you cannot set the time limit, so He gives you light, so read what is easy (to you) from the Qur’an; He knows that some of you will be sick, and others will walk the earth seeking some of God’s grace; and others fight in the way of Allah, then read what is easy (for you) from the Qur’an and perform the prayer, perform the charity and give the loan to Allah a good loan. Whatever good you do for yourself, you will receive it from Allah in return for the best and the greatest reward. And ask Allah for forgiveness; truly, Allah is Oft-Forgiving, Most Merciful. ” (Q.S. Al-Muzzammil: 20) Al-Hadist is reported from Ibn Abbas that “Sayyidina Abbas bin Abdul Muthalib if he provided funds to his business partners he wished that his funds should not be taken over the oceans, down the dangerous valleys, or bought livestock. In the event of a breach of these rules, the person responsible is responsible for the funds. Let the terms be conveyed to the Messenger of Allah and the Messenger of Allah may do so. ” From Shalih bin bin Shuhaib r.a. that the Messenger of Allah (may peace be upon him) said, “There are three things in it: hard selling, muqaradhah (mudharabah), and mixing wheat with flour for household use, not for sale”. (HR Ibn Majah No. 2280, book of Tijarah) c) Ijma Imam Zailai has stated that the companions have consented to the legitimacy of orphan treatment. This alliance was in line with the spirit of the hadith quoted by Abu Ubaid. The Pillars and Terms of Al-Mudharabah The pillars that must exist in al-mudharabah are: Performers, namely shahibul maal (capitalists) are capitalists but cannot do business, and mudharib (managers) are good business owners but have no capital . The objects of the covenant are capital (maal), labor (dharabah), and profit (ribh). Shighah, ie ijab and qabul. The requirements to be met in al-mudharabah are: a) Capital requirements: Capital must be money. The capital must be clear and well known. Capital should be cash instead of debt. The capital must be handed over to the business partner. Benefit requirements: The benefits should be clear in size. The benefits should be through a shared agreement between the two parties. Al-Mudharabah Benefits Shahibul maal will enjoy an increase in revenue as the profitability of mudharib’s business increases. Shahibul maal is not obligated to pay the proceeds of the mudharib funding on a regular basis, but is tailored to the income or income of the shahibul maal so that shahibul maal will not have a negative spread. Financing of a principal depends on the cash flow or cash flow of the mudharib, so it is not burdensome. Shahibul maal will be more selective and prudent in the pursuit of a truly halal, safe, and profitable venture, because of the concrete and tangible benefits that will be shared. The principle of revenue in mudharabah is different from the principle of permanent flower in which the shahibul maal will charge the recipient (mudharib) one sum of the interest regardless of the profit made by mudharib, even in the event of loss and economic crisis. CHAPTER III GENERAL DESCRIPTION ABOUT TAMZIS BUILDING MAIN WONOSOBO HISTORY OF TAMZIZ BUILDING MAIN KAMPSIS TAMZIS Main Building was formed by a group of educated young people in 1992 in Kertek district, Wonosobo District – Central Java. Armed with strong ideals and determination, small capital, minimal experience and the enormous challenges these young people face, they strive to improve the economy of the nation and create prosperity in Indonesia. On November 14, 1994, TAMZIS obtained legal status with number 12277 / B.H / VI / XI / 1994 from the Cooperative Department. Since its founding, the Tamzis cooperative has undergone a change in its type of operation. Previously KSPS (Shariah Loan Cooperative Cooperative). Then came the Regulation of the Minister of Cooperatives and Small and Medium Enterprises RI Number 91 / Kep / M.KUKM / IX / 2004 on the Syariah Financial Cooperation (KJKS) Cooperative Business Directive. In conjunction with the issuance of the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 16 /Per/M.KUKM/IX/2015 on the Implementation of Shariah-Borrowing and Shariah-Financing Activities of Cooperatives. This Ministerial Regulation changes the status of KJKS to KSPPS (Savings and Loan Cooperatives and Islamic Finance). KJKS Tamzis changed to KSPPS Tamzis. All changes in the types of cooperatives are Tamzis’ efforts to comply with regulations issued by the government in the field of cooperatives. Thanks to Allah’s blessing through his perseverance, belief and ability to communicate with the community and various parties, TAMZIS is trusted to be a national cooperative and can take part in all regions of the Republic of Indonesia. Tamzis has successfully overcome various obstacles and challenges in the first quarter century and remains alert to the future by always doing product innovation, governance based on the advancement of information technology. NAME OF INSTITUTION: Savings and Loans and Sharia Financing Cooperatives (KSPPS) TAMZIS MAIN DEVELOPMENT Motto: “Happy Life, Happy Syariah” Established: July 22, 1992 Legal Entity: 12277 / B.H / VI / XI / 1994. November 14, 1994 NIK: 3307090020108 NPWP: 1,606,549.2-524 Website: www.tamzis.id, www.tamzis.com Activities: Funding for the welfare of small and medium businesses. Collection in various forms of deposits, ijabah (a type of deposit) and other services. Vision To Become a Main and Trusted Cooperative for the Welfare of Members of the Mission Foster moral virtues. Delighting and facilitating members to develop their productive economic activities. Develop good corporate governance and financial services based on member needs and technological development. Developing benefits for members to achieve primary family welfare. Collaborate with all parties to foster the main community. Number of employees: Number of branch offices: 47 The following is the address of Tamzis spread throughout Indonesia: OPERATIONAL CENTER OFFICE: Jl. S. Parman No. 46, Wonosobo (56311). Tel. 0286 325303, Fax. 0286 325064 NON OPERATIONAL CENTER OFFICE: Jl. Buncit Raya 405 South Jakarta. Tel. 021 79198411, Fax. 021 7993346 JAKARTA OFFICE: JAKSEL Jl. Buncit Raya 405 South Jakarta. Tel. 021 79198411, Fax. 021 7993346 DEPOK Jl. Margonda Raya No. 302 B Depok. West Java. Tel. 021 77201291, Fax. 021 77215543 BANDUNG OFFICE: CIMAHI Jl. Sangkuriang No. 3 C. Kota Cimahi 40526 Tel. 022 86002744. BANDUNG KOTA Jl. Inggit Garnasih (Ciateul) No. 62 D. Bandung. Phone / Fax. 022 42823804. SOREANG Jl. Al-Fathu Ruko Bale Sakanca Blok A No. 7. Pamekaran, Soreang, Bandung. Tel. 022 58992618 UJUNG BERUNG Jl. AH. Nasution Kav. 46 A, Block A-10. The East Bandung Plaza Complex. Phone / Fax. 022 87797979 RANCAEKEK Jl. Raya Rancaekek No. 155 A, Sumedang. Tel. 022 87836832 PURWOKERTO OFFICE: Jl. Pemuda No 13 A, Purwokerto. Phone / Fax. 0281 621286. BANYUMAS OFFICE: Jl. Raya Utara Gang Mejingklak No 3, RT / RW 01/02 Wangon Banyumas. Hp 0281 5705247 PURBALINGGA OFFICE: Jl. Mayjend Sungkono No. 10. Calimanah Purbalingga. Phone / Fax. 0281 6597167. CILACAP OFFICE: Jl. Raya Muntung No. 04 Kroya Cilacap. Tel. 0282 5295160 BANJARNEGARA OFFICE: BATUR Jl. Raya Batur No. 27 Batur Banjarnegara. Tel. 0286 5986303 KLAMPOK Jl. A. Yani No. 99, Purwareja Klampok. Phone / Fax. 0286 479296 WANADADI Plaza Shopping Mall Wanadadi Kiosk B-3, Banjarnegara. Phone / Fax. 0286 3398676, Tel. 0286 5800344 BANJAR KOTA Jl. Pemuda Ruko Atrium Square No. 1 Banjarnegara. Phone / Fax. 0286 592183. WONOSOBO OFFICE: KEJJAR Jl. Raya Dieng No. 2 Km.17. Go to Wonosobo. Tel. 0286 3326504 WONOSOBO KOTA Pasar Induk Wonosobo (PIW) Blok E4 Lt. 1. Tel. 0286 324701 Jl. Kyai Muntang No. 03 Wonosobo. Tel. 0286 325303 SAPURAN Jl. Purworejo No. 46 Km. 16 Sapuran Wonosobo. Tel. 0286 611240 KERTEK Jl. Parakan 92 Kertek Wonosobo. Tel. 0286 329236 KALIWIRO Plaza Kaliwiro Plaza No.05 Wonosobo. Tel. 0286 6125600 WADASLINTANG Jl. Raya Wonosobo-Prembun Wadaslintang Tel. 082133953926 PURWOREJO OFFICE: Jl. Brigadier General Katamso No. 116 C, Pangenrejo Purworejo (54151). Tel. 0275 7530578 TEMANGGUNG OFFICE: PARAKAN Jl. Wonosobo No. 246 Parakan, Temanggung. Phone / Fax. 0293 5914386 TEMANGGUNG KOTA Jl. Jendral Sudirman No 61, Kertosari Temanggung. Phone / Fax. 0293 493191 KENDOR OFFICE: Jl. Main Middle No. 38. Weleri Kendal Central Java. Tel. 0294 3641435 Ruko Kaliwungu Trade Center Blok A-11, Jl. KH. Asyari Kaliwungu Kendal Central Java Tel. 0294 3681670, cellphone. 085643860128/085740033319 MAGELANG OFFICE: MAGELANG KOTA Ruko Prayudan C5, Magelang. Phone / Fax. 0293 3276364