ANALISIS SYARIAH AKAD MURABAHAH (Studi Kualitatif di Koperasi Simpan Pinjam dan Pembiayaan Syariah Baitul Maal wat Tamwil Huwaiza Depok)

Abstrak

This study aims to determine the practice of murabahah contracts and
analyze them with sharia principles. The study was conducted at KSPPS BMT
Huwaiza Depok, precisely at Jalan Raya Parung Bingung Raya No. 02 Kelurahan
Rangkapan Jaya Baru, Pancoran Mas District, Depok City. This study was
conducted using the Qualitative Descriptive method. Research that explains in the
form of written or oral words from sources that can be observed. Researchers use
interviews, observations and documentation to answer the objectives of the study.
Interviews have been conducted with the Main Manager, Head of Financing,
Members (Customers) and Members of the Sharia Supervisory Board of BMT
Huwaiza.

In practice, the murabahah contract is in accordance with and meets the
pillars and requirements of the murabahah contract. both in pure murabahah and
murabahah bil wakalah. Likewise, in determining profits with margins in
accordance with the theory, namely the opinion of the Hanafi fiqh school. Various
procedures in murabahah financing are carried out correctly and easily, which
include aspects of administration, collateral, relief, and time extension.