TINJAUAN HUKUM ISLAM TERHADAP AKAD MURABAHAH (Studi Kasus Usaha Dagang Asyaa Jaya Centre, Jakarta Barat)

Abstrak

The objectives of this research are: (1) To determine the implementation of murabahah contracts, and (2) To review Islamic law regarding murabahah contracts at UD Asyaa Jaya Centre. This research uses a qualitative descriptive approach. The data collection techniques used are observation, interview, and documentation methods. Interviews were conducted with the owner or seller, one employee, one supplier, five buyers, and two religious leaders. The research was conducted during the odd semester (August to December 2023) of the 2023-2024 academic year. The results show that the review of Islamic law regarding murabahah contracts at UD Asyaa Jaya Centre is in accordance with Islamic sharia and based on the MUI fatwa. All aspects of the murabahah contract, including the pillars and conditions, are also in compliance. The conclusions drawn are that the implementation of murabahah contracts at UD Asyaa Jaya Centre meets the requirements and pillars, and is also in accordance with Islamic law. The application of murabahah contracts at this store has a positive impact, as it helps the community meet their specific needs. Some suggestions that can be made include: the seller should further socialize the existence of murabahah contracts to the community, so that they better understand how it works. The seller should also tighten the terms and conditions for those who want to enter into a murabahah contract and provide clear information on the price limits of goods that can be purchased through murabahah contracts.