Prinsip Kemanfaatan Akta Jual Beli Murabahah pada Bank Syariah

Abstract

Regarding sharia banking, considering Law Number 21 of 2008 concerning Sharia Banking Chapter I General Provisions Article 1 number 7 it is emphasized that Islamic Banks are banks which in carrying out their business rely on Sharia Principles. One of the efforts to understand the standard aspects of Islamic finance in indigenous regional practice is to regulate financial organizations according to Islamic regulations. Of the various types of monetary institutions, banking is the area most influential in today's cultural finance movement. One of the contracts used in sharia support is murabaha, namely: "agreement of supply and acquisition of merchandise by stating the price and benefits of the procurement completed by the seller and the buyer" In murabaha financing, the benefits obtained by Islamic monetary foundations are known to the client, and the client make installments in portions according to the cost and time specified in the agreement. Through murabaha contracts, clients can fulfill their needs to get the products they need without giving money in advance. The problems and research objectives taken include reviewing and analyzing the deed of murabaha financing in Islamic banks in accordance with the principle of expediency, reviewing and analyzing the implementation of the murabahah contract system based on the principle of benefit of Islamic banks and reviewing and analyzing future arrangements on the principle of the benefit of deed of murabahah financing in Islamic banks. The research method used is normative juridical (legal research) which is often referred to as the library (doctrine) approach. The library approach also means studying books, journals, and other documents needed by this research. The problem approach used in this research is the conceptual approach, the statute approach, the comparative approach. The research results conclude first, that murabaha is one of the products developed by Islamic banks. In Islamic banking, this product is defined as a sale and purchase agreement between the bank as the provider of goods and the customer ordering to buy goods. From these transactions the bank gets a profit. Second, the implementation of bank and non-bank Islamic financial institutions in applying for murabahah financing, the prospective customer must first fulfill the requirements and fill out the form provided by the bank, the analysis will analyze the customer until it is approved by the financing provider and the branch head. Third, that the regulation of the future concept of the benefit principle of the deed of murabahah financing in Islamic banks is on a profit-sharing system, so that it is not wrong for people to call Islamic banks profit-sharing banks, but in reality x

Islamic banking financing is not dominated by mudharabah financing with the concept of profit-sharing, it will but more dominated by murabaha financing.