IMPLEMENTASI PEMBIAYAAN AKAD MURABAHAH PADA BMT AL-BAHJAH
Abstract
In Indonesia, the application of buying and selling murabaha in Islamic banking is based on the Fatwa Decree of the National Sharia Council (DSN) of the Indonesian Ulema Council (MUI) and Bank Indonesia Regulations (PBI). According to the decision of the DSN fatwa No. 04/DSN-MUI/IV/2000 on murabahah provisions in Islamic banking, BMTs were established aiming at the economic welfare of members and society. BMT is oriented towards improving the welfare of members and the community. Members must be empowered (empowering) to be independent. The type of research method used by researchers is a qualitative research method using a case study approach, Second, Library research, which is a method of collecting data by reading books, references, regulations, literature and documents related to research, the three study methods used are qualitative study methods with literature review, this study is descriptive analytic in which data collection is carried out by means of literature review. Murabahah is a sale and purchase agreement between BMT Al-Bahjah and members, BMT Al-Bahjah will buy goods needed by members, then BMT Al-Bahjah will resell them to the members concerned at the acquisition price (capital) plus a margin (profit) agreed between BMT Al-Bahjah and members.
Keywords: Murabahah Contract, KSPPS, BMT
Di Indonesia, Aplikasi jual beli murabahah pada perbankan syariah di dasarkan oleh Keputusan Fatwa Dewan Syariah Nasional (DSN) Majelis Ulama Indonesia (MUI) dan Peraturan Bank Indonesia (PBI). Menurut keputusan fatwa DSN Nomor 04/DSN-MUI/IV/2000 ketentuan akad murabahah di perbankan syari’ah, BMT didirikan bertujuan untuk kesejahteraan ekonomi anggota dan masyarakat. BMT berorientasi dalam upaya meningkatan kesejahteraan anggota, dan masyarakat. Anggota harus diberdayakan (empowering) agar mandiri. Jenis Metode penelitian yang digunakan oleh peneliti yakni Metode penelitian kualitatif dengan menggunakan pendekatan studi kasus, Kedua, Library research, yaitu suatu metode pengumpulan data dengan cara membaca buku-buku, referensi, peraturan-peraturan, literatur-literatur dan dokumen-dokumen yang terkait dengan penelitian, Ketiga metode kajian yang digunakan adalah metode kajian kualitatif dengan kajian pustaka, kajian ini bersifat deskriptif analitik dimana pengumpulan data dilakukan dengan cara telaah pustaka. Murabahah adalah suatu perjanjian jual-beli antara BMT Al-Bahjah dengan anggota, BMT Al-Bahjah akan membelikan barang yang diperlukan oleh anggota, kemudian BMT Al-Bahjah akan menjualnya kembali kepada anggota yang bersangkutan sebesar harga perolehan (modal) ditambah dengan margin (keuntungan) yang disepakati antara BMT Al-Bahjah dan anggota.
Kata Kunci : Akad Murabahah, KSPPS, BMT
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