نظرية الشريعة الإسالمية لنظام تمويل المرابحة يف بيت المال والتمويل لا تنس كونتور ملرك فونوروكو

Abstract

The increase in people’s needs is hampered by busyness and the inability to meet their needs so that people need alternatives to help them fulfill their needs. Sharia Financial Institutions (LKS) have emerged as an alternative for the community to meet their needs. The main product that LKS offers to the public is murabahah because there is little risk in its application. This research aims to find out how Murobahah financing contracts are practiced at BMT La Tansa and to find out whether Murobahah financing practices are in accordance with sharia principles, namely from the perspective of the MUI DSN Fatwa. This type of research is field research, for primary data collection carried out using interview and documentation methods from BMT La Tansa and for secondary data researchers use books, Ilmiyah Works and Journals related to murobahah financing theory, and after the data is collected The researcher conducted an analysis using a qualitative descriptive method, namely by solving a case of sharia compliance with Murobahah financing at BMT La Tansa. The results of this research show that the implementation of financing practices at BMT La Tansa is in accordance with Islamic sharia because it has been fully fulfilled and harmonious. If one of the conditions or pillars of the contract is not fulfilled then it is considered an invalid sale and purchase, it’s just that in procuring goods in a murobahah financing contract you only accept orders so there is no stock of goods at the BMT La Tansa office.