PENERAPAN AKAD MURABAHAH DI PERBANKAN SYARIAH

Abstract

In this study, the authors try to discuss the Murabaha contract in Islamic banking. The aim is to find out the application of the Murabahah contract in the process of Islamic banking transactions. As a writer, I use collaborative research methods to compare existing data to be used as evaluation material in the transaction process according to Islamic law, sharia principles and the legal basis of sharia banking. Islamic banks are banks that apply sharia principles in their operational activities, and the legal basis for implementing these sharia principles relates to the Al-Quran and Al-Hadith as well as various other provisions relating to the activities of Islamic banks as financial intermediary institutions. Collecting and distributing funds to the public, especially in the distribution business, there are generally various forms of financing based on sharia principles, including buying and selling financing or what is known as a murabaha contract. Murabahah is one of the most common types of contracts used in Islamic banking. Murabahah is carried out through the mechanism of buying and selling goods which increases the profit margin made by the bank.

Keywords: Application, Murabaha Contract, Islamic Bank