IMPLEMENTASI AKAD PEMBIAYAAN MURABAHAH
DOI:
https://doi.org/10.61393/heiema.v3i1.213Keywords:
Murabahah Financing, BPRS, Principle 5 CAbstract
Murabahah financing is one type used in the Islamic financial system. A murabahah contract is a sale and purchase contract at a price disclosed and acknowledged by both parties since the beginning of the transaction. In murabahah contract financing, the bank or financial institution as the financing party will buy the goods the customer needs and resell them to the customer at a price previously disclosed. The research aims to determine how the murabahah contract financing is implemented at the SRB. The research method used by the author in this study is descriptive analysis with a qualitative research approach. The study results show the implementation of murabahah financing at PT.BPRS HikmahWawaah starts with financing applications, collecting the necessary files, conducting surveys to check prospective customers, and PT.BPRS HikmahWawaah, in deciding whether to provide financing to prospective customers, must go through a meeting financing committee to see whether the prospective customer can pay off his obligations. In assessing the financing, BPRS Hikmah Wahyuah uses the 5 C principles: character, capacity, capital, collateral, and economic conditions.
References
Antonio, Muhammad Syafi’i. 2001, Bank Syariah dari Teori ke Praktik, Jakarta : Gema Insani.
Ayyub, Muhammad. 2009, Understanding Islamic finance, Jakarta: Gramedia Pustaka Utama.
Liza, L. (2022). Pengaruh Pembiayaan Simpan Pinjam Kelompok Perempuan (SPP) Terhadap Pendapatan dalam Peningkatan Ekonomi Masyarakat. HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 87–96.
Liza, L., & Hilwa, S. (2023). Pembiayaan Murabahah dan Profitabilitas PT. Bank Aceh Syariah Tahun 2017-2020. HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 2(1), 22–32. https://doi.org/10.61393/heiema.v2i1.93
Mariana, & Ramadana, S. W. (2020). Determinant of Firm Value LQ45 on Indonesia Stock Exchange. Journal of Social Science, 1(4), 137–141. https://doi.org/10.2991/aebmr.k.200331.003
Mariana, M., & Amri, A. (2021). Hawalah Mutlaqah dalam Perspektif Syafi’iyah dan Hanafiyah. SINTESA: Jurnal Kajian Islam Dan Sosial Keagamaan, 1(2), 136–147. https://jurnal.kopertais5aceh.or.id/index.php/SINTESA/article/view/182
Mariana, M., Abdullah, S., & Nadirsyah, N. (2018). Informasi Akuntansi, Informasi Non-Akuntansi, Dan Keputusan Pemberian Kredit. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 177. https://doi.org/10.22219/jrak.v8i2.37
Mariana, M., Nadirsyah, N., & Abdullah, S. (2018). Accounting Information, Non-Accounting Information and Lending Decision. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 177–186. https://doi.org/10.22219/jrak.v8i
Mariana. (2022). Informasi Akuntansi dan Keputusan kredit. Bintang Semesta Media.
Nufiar, Mariana, & Muhammad Ali. (2020). Settlement of Problematic Loans in the Unit Pengelola Kegiatan (UPK) of Pidie District did Sharia. Journal of Social Science, 1(4), 147–151. https://doi.org/10.46799/jsss.v1i4.55
Rahmaniar, R., & H, K. (2023). Pemanfaatan Teknologi Informasi dan Penerapan Pengendalian Intern Kas. HEI EMA: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 2(2), 43–53.
Ramadana, S. W., & Rahmaniar, R. (2023). Penundaan Pembayaran Upah. HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 2(2), 80–87.
Rianto, M. Nur, 2012, Lembaga Keuangan Syariah, Bandung: CV Pustaka Setia
Saeed, Abdullah. 2003, Bank Islam dan Bunga, Studi Kritis dan Interpretasi Kontemporer Tentang Riba dan Bunga, Terj. Muhammad Ufuqul Mubin, et. al, Cet. I, Yogyakarta : Pustaka Pelajar.
Sugiyono. (2010). Metode Penelitian Kualitatif Kuantitatif. Bandung : CV. Alfabeta.
Syauqoti, Roifatus. 2018. “Aplikasi Akad Murabahah Pada Lembaga Keuangan Syariah”. Jurnal ilmiah. Universitas Darussalam Gontor, Indonesia.
Tim Pengembangan Perbankan Syari’ah Institut Bankir Indonesia, 2003, Konsep, Produk dan Implementasi Operasional Bank Syari’ah, Jakarta: Djambatan
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Sri Winarsih Ramadana
This work is licensed under a Creative Commons Attribution 4.0 International License.
