Analisis Penerapan Pembiayaan Murabahah Pada Fatwa No. 84/DSN-MUI/XII/2012 Bank Muamalat Kantor Cabang Darmo Surabaya
Abstract: This study aims to
determine the theoretical and practical application of murabahah about how the
application by the Muamalat Bank branches of Darmo Surabaya.
Methods of research of This study used a qualitative approach with the
case study methods and descriptive analyzes. Then the researchers took the data
in PT Bank Muamalat with some informants to be interviewed in depth, observed,
and the data validated by triangulation methode.
These results indicate that the implementation of the bank Muamalat Murabahah
darmo Surabaya branch office in according with the contained in the fatwa of
murabahah which stated selling price to the buyer, then the flow of murabahah
transaction can not be implemented in accordance with the provisions contained
in fatwa because the field of business in Indonesia is still limited, it is not
appropriate , next is the method in recognizing income / margin in the
murabahah using the annuity method so that implementation of Muamalat bank
financing is suitable with the fatwa number 84.
Keywords: Murabahah Financing,
flow of transaction, margin murabahah
Penulis: Diah Putri Pravita
Sari, Sri Herianingrum
Kode Jurnal: jpmanajemendd141257
