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1
Rosa, Sindy Silvya, und Mia Kusumawaty. „Pengaruh Pembiayaan Murabahah dan Suku Bunga BI Terhadap Pendapatan Margin Murabahah Perbankan Syariah (Studi Pada BUS di Indonesia)“. Jurnal Akuntansi dan Keuangan 24, Nr. 2 (02.02.2021): 118–31. http://dx.doi.org/10.23960/jak.v24i2.4.
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The research objective was to determine the effect of murabaha financing and interest rate BI to Revenue Margin On Islamic Banking simultaneously and partially. This type of research is associative research. The data digunakanadalah secondary data, where the data is murabaha financing resources and Bank Indonesia interest rate and margin murabaha year 2011-2015 at six banks listed in Indonesia. Data collection techniques in this study is documentation. Data analysis techniques used in this research is qualitative analysis techniques. The analytical method used in this research is multiple linear regression analysis.
The results of this study showed that simultaneous Murabahah Financing and Interest Rates Bank Indonesia influence Revenue Margin Murabaha Islamic Banking in Indonesia. Partially Financing Murabahahm significant effect on Income Margin Murabaha Islamic Banking in Indonesia, while the interest rate of Bank Indonesia partially no significant effect on Income Margin Murabaha Islamic Banking in Indonesia
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Sup, Devid Frastiawan Amir, und Ifandi Suhendi. „KONSEP MUQASAH PADA PEMBIAYAAN MURABAHAH DALAM PERSPEKTIF FATWA DSN-MUI“. Kodifikasia 16, Nr. 1 (27.06.2022): 53–73. http://dx.doi.org/10.21154/kodifikasia.v16i1.3818.
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Pembahasan tentang potongan angsuran, termasuk dalam definisi lain cashback atau potongan harga dalam pembiayaan murabahah, secara definitif, pelaksanaan, dan sistem pencatatannya, sudah lazim dikenal dengan sebutan muqasah. Mengenai pembiayaan murabahah, MUI telah membentuk DSN yang di antara tugasnya adalah mengeluarkan fatwa atas jenis-jenis kegiatan keuangan dan produk keuangan syariah, sekaligus mengawasi penerapan fatwa yang telah dikeluarkannya melalui DPS. Penelitian ini bertujuan untuk mendeskripsikan konsep muqasah pada pembiayaan murabahah dalam perspektif Fatwa DSN-MUI. Penelitian ini menggunakan metodologi kualitatif, deskriptif, dan kepustakaan. Hasil yang didapat, muqasah dalam pembiayaan murabahah dimungkinkan dapat terjadi dalam tiga kondisi, yaitu diskon dalam murabahah (Fatwa DSN No: 16/DSN-MUI/IX/2000), potongan pelunasan dalam murabahah (Fatwa DSN No: 23/DSN-MUI/III/2002), dan potongan tagihan murabahah (Fatwa DSN No: 46/DSN-MUI/II/2005). Adapaun metode dalam pemberiannya adalah diberikan pada saat pelunasan, yaitu LKS mengurangi piutang murabahah dan keuntungan murabahah, atau diberikan setelah pelunasan, yaitu LKS menerima pelunasan piutang dari nasabah dan kemudian membayarkan potongan pelunasannya kepada nasabah. [The discussion on installment discounts, including in other definitions of cashback or price discounts in murabaha financing, definitively, its implementation, and its accounting system, is commonly known as muqasah. Regarding murabaha financing, MUI has established a DSN whose duties include issuing fatwas on types of financial activities and Islamic financial products, as well as supervising the implementation of fatwas that have been issued through DPS. This research aims to describe the concept of muqasah in murabahah financing in the perspective of Fatwa DSN-MUI. This research used qualitative, descriptive, and literature methodology. The results obtained, muqasah in murabaha financing is possible in three conditions, namely discounts in murabaha (Fatwa DSN No: 16/DSN-MUI/IX/2000), repayment discounts in murabaha (Fatwa DSN No: 23/DSN-MUI/ III/2002), and discounts on murabaha installment (Fatwa DSN No: 46/DSN-MUI/II/2005). The method of giving it is given at the time of settlement, i.e. LKS reduces murabahah receivables and murabahah profits, or it is given after settlement, i.e. LKS receives repayment of receivables from the customer and then pays the repayment discount to the customer.]
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Eliza, Any. „Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah“. Jurnal Ilmiah Ekonomi Islam 8, Nr. 3 (31.10.2022): 2882. http://dx.doi.org/10.29040/jiei.v8i3.5891.
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Murabaha transactions through murabaha financing are the leading transactions in Islamic Financial Institutions in Indonesia. The accounting treatment for these transactions is regulated in PSAK 102 Akuntansi Murabahah. First issued in 2007, PSAK 102 Akuntansi Murabahah has been revised three times, namely in 2013, 2016, and 2019. This literature study aims to analyze the differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016. Using content analysis techniques, the main sources of writing come from the related Sharia Financial Accounting Standards (SAK), related scientific journals, and IAI Education and Training (PPL) materials. The differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016 include: scope, amount, paragraphs, advances, significant financing elements, the definition of Murabaha income, definition of real costs, terms of Murabaha assets, recognition of Murabaha income, recognition of deferred revenue with a significant financing element, as well as a component of disclosure by sellers in the financial statements. Content difference analysis of PSAK 102 Akuntansi Murabahah is necessary to enrich the literature related to Murabaha accounting treatment, to update and improve the understanding of all parties with an interest in Murabaha transaction information, especially financial statement preparers, financial statement readers, and auditors.
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Faizin, Nurul, und Royyan Ramdhani Djayusman. „The Concept of Sharia Compliance on Islamic Bank Murabaha Financing in the Maqashid Sharia Approach: A Theoretical Study“. Al-Iktisab: Journal of Islamic Economic Law 7, Nr. 1 (08.08.2023): 49–74. http://dx.doi.org/10.21111/aliktisab.v7i1.9980.
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••• English ••• Murabaha financing is the financing with the highest value in Indonesia which can be seen from the Islamic Banking Snapshot issued by OJK, which shows that the murabaha financing using covers 46,22% of all distributed financing until September 2021. This research aims to give the theoretical background for sharia compliance murabaha bank financing, which gives an understanding of how Islamic banks can be sharia compliance in financing using the murabaha contract. This research is descriptive qualitative research in the form of literature research using theoretical or conceptual study methodology. The result shows the sharia compliance of murabaha financing is based on four approaches, namely the ‘aqd approach, maqashid sharia approach, the documentation approach, and the accounting and financial reporting approach. The ‘aqd approach states that the murabaha transaction should be bonafide among independent parties (supplier, buyer, and financier) and not involve a guaranteed profit. As for the maqasid sharia approach, besides ensuring maqasid sharia in wealth (its circulation, its clarity, its preservation, its stability, and justice in it), the murabaha should ensure public interest as well as to contribute to the removal of hardship. In the documentation approach, the form and the materials of the contract documented for murabaha should comply with the principle and requirements of the contract according to Islamic law and has to be overseen by the Sharia Supervisory Board in drafting. And for the accounting and financial reporting approach, the information disclosure should contain the value of assets when executing the murabaha, clarifications that murabaha receivables are measured on the cost, the profits of murabaha were completed when contracting, the deferred profit is not deducted from the murabaha receivable, there is no clear treatment for early repayment if it occurs, and there is no clear handling of cases of customer insolvency or delay in payment if any. ••• Indonesian ••• Pembiayaan murabahah merupakan pembiayaan dengan nilai tertinggi di Indonesia yang dapat dilihat dari Snapshot Perbankan Syariah yang diterbitkan oleh OJK, yang menunjukkan bahwa pembiayaan murabahah mencakup 46,22% dari seluruh pembiayaan yang didistribusikan hingga September 2021. Penelitian ini bertujuan untuk memberikan landasan teoritis kepatuhan kepada syariah untuk pembiayaan murabahah di perbankan syariah, yang memberikan pemahaman tentang bagaimana bank syariah dapat mematuhi syariah dalam menyalurkan pembiayaan menggunakan akad murabahah. Penelitian ini merupakan penelitian kualitatif deskriptif dalam bentuk penelitian kepustakaan menggunakan metodologi kajian teoritis atau konseptual. Hasil penelitian menunjukkan kepatuhan syariah pembiayaan murabahah didasarkan pada empat pendekatan, yaitu pendekatan akad, pendekatan maqashid syariah, pendekatan dokumentasi, dan pendekatan akuntansi dan laporan keuangan. Pendekatan akad menyatakan bahwa transaksi murabahah harus bonafide di antara pihak independen (pemasok, pembeli, dan pemberi pembiayaan) dan tidak melibatkan keuntungan terjamin. Adapun pendekatan maqashid syariah, selain memastikan maqashid syariah dalam harta (peredarannya, kejelasannya, pelestariannya, stabilitasnya, dan keadilan di dalamnya), murabahah harus memastikan kepentingan umum serta berkontribusi pada penghapusan kesulitan. Dalam pendekatan dokumentasi, bentuk dan isi kontrak yang didokumentasikan untuk murabahah harus sesuai dengan prinsip dan persyaratan kontrak menurut hukum Islam dan harus diawasi oleh Dewan Pengawas Syariah dalam penyusunannya. Dan untuk pendekatan akuntansi dan pelaporan keuangan, keterbukaan informasi harus berisi nilai aset saat melaksanakan murabahah, klarifikasi bahwa piutang murabahah diukur menurut biaya, keuntungan murabahah ditetapkan saat kontrak, laba tangguhan tidak dikurangkan dari piutang murabahah, tidak ada perlakuan yang jelas untuk pelunasan awal jika terjadi, dan tidak ada penanganan yang jelas atas kasus kepailitan pelanggan atau keterlambatan pembayaran jika ada.
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Mughni, Joni Ahmad. „Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Nomor 102 Pada Pembiayaan Murabahah Di BMT Al-Ittihad Cikurubuk Tasikmalaya“. Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 1, Nr. 1 (27.08.2019): 1–10. http://dx.doi.org/10.32670/ecoiqtishodi.v1i1.32.
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Background problem in this study high financing activity and selling based on murabaḥah KSPPS BMT Al-Ittihad murabaḥah where the transaction is done more than 97% of all the transactions carried out. While the goal in this research is to know the application of accounting and financing Murabaha on BMT Cikurubuk Al-Ittihad. And to analyse the suitability of the accounting application of financing illegal murabaha with PSAK No. 102 on BMT Cikurubuk Al-Ittihad. The research method used was qualitative approach. Data collection techniques used by authors was an interview ansd documentation. Data analysis techniques using descriptive analysis. The research found that the recognition and measurement of assets, receivables, murabaha murabaha profit installment, pieces of murabaha murabaha, and fines already in accordance with PSAK NO. 102. Presentation of KSPPS applied by the BMT Al-Ittihad is in compliance with PSAK NO. 102, i.e. accounts receivable balance of murabaha served on the net that can be realized, the advantage of murabaha is presented in the income statement and profit murabahah deferred interest is served in the balance sheet but note with reserve losses of accounts receivable.
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Sakum, Sakum. „IMPLEMENTASI AKAD MURABAHAH PADA PRODUK PEMBIAYAAN MURABAHAH DI KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BAITUL MAAL WAT TAMWIL FAJAR CABANG BEKASI“. Jurnal Ekonomi Syariah Pelita Bangsa 6, Nr. 01 (10.04.2021): 20–29. http://dx.doi.org/10.37366/jespb.v6i01.173.
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In the preparation of this thesis, researchers used qualitative research, the type of research used was library research and field research. Sources of data obtained through primary and secondary data sources, for data collection using two methods, namely: interviews and documentation, for data analysis techniques using 3 methods, namely data reduction, data presentation, and drawing conclusions. This study aims to determine the implementation or practice of the murabahah contract in murabahah financing products at Baitul Maal wat Tamwil Fajar Bekasi branch whether it is in accordance with Islamic law and Fatwa DSN MUI No. 04 / DSN-MUI / IV / 2000 About Murabaha. The result of this research is that in the practice of the murabahah contract at KSPPS BMT Fajar has implemented it according to the SOP and in accordance with Islamic law and fatwa DSN MUI No. 04 / DSN-MUI / IV / 2000 About Murabaha. Based on the results of the study, it can be concluded that the implementation of the murabahah contract on murabahah financing products at KSPPS BMT Fajar Bekasi branch is in accordance with Islamic law and Fatwa DSN MUI No. 04 / DSN-MUI / IV / 2000 About Murabaha. This is based on the results of the analysis of interviews with members who apply for murabahah financing.
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Zamroni, M. Afif, Lisa Purwati und Shakila Kausar. „Implementation of Murabahah in Sharia Banks According to the Al-Qur'an Surah Al-Baqarah Verse 275“. Dirasah International Journal of Islamic Studies 1, Nr. 2 (10.10.2023): 57–67. http://dx.doi.org/10.59373/drs.v1i2.5.
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Murabahah is an effort to find sustenance through buying and selling. Murabaha is buying and selling based on consensual between the two parties who transact. This article aims to find out the implementation of Murabahah in Islamic banking according to the Qur'an Surah al-Baqarah verse 275. Why Murabaha financing dominates compared to other financing. This writing method uses a book survey technique (library research) regarding the literature related to the implementation of murabahah. The result of this article is that Murabahah is permissible and does not conflict with the teachings of Islamic Shari'ah. Murabahah financing is widely used because it has a relatively lower risk, both from the bank and the customer side. From the customer's side, there is certainty about the number of installments because, in this buying and selling scheme, the margin value (bank profit) is set which does not change until the financing is paid off.
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Husna, Asmaul, Marliyah Marliyah, Haris Al Amin, Julfan Saputra und Wahyu Syarvina. „Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah“. Jurnal EMT KITA 5, Nr. 2 (30.12.2021): 112–23. http://dx.doi.org/10.35870/emt.v5i2.449.
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The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
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Damayanti, Erna. „APLIKASI MURABAHAH PADA LEMBAGA KEUANGAN SYARIAH“. El-jizya : Jurnal Ekonomi Islam 5, Nr. 2 (01.11.2018): 211–40. http://dx.doi.org/10.24090/ej.v5i2.1880.
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Abstact
The implementation of murabahah concept in syariah bank, if connected to clerical view, experienced some modification. Murabahah practiced in LKS is known as murabahah li al-'mir bi al-syirâ ', a sale and purchase transaction in which a customer comes to the bank to buy a commodity with certain criteria, and he promises to buy the commodity/goods in a murabahah contract, i.e. in accordance with the cost of goods purchased plus the level of profit agreed by both parties. The customer will pay it through periodical installment in accordance with his financial capabilities. The application of murabahah in the practice of Sharia Financial Institutions (LKS) is the transfer of direct ownership from suppliers to customers, whereas direct bank payments are made to the first seller/supplier. The customer as the last buyer receives the goods after having entered into a murabaha agreement with the bank and the LKS conducts murabaha with the customer, and at the same time represents the wakalah contract to the customer to buy the goods themselves.
Keywords: Application, Murabahah, LKS (Sharia Financial Institution).
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Apriliani, Fajar, und Mohammad Rofiuddin. „Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis“. Journal of Accounting and Digital Finance 2, Nr. 2 (30.08.2022): 131–43. http://dx.doi.org/10.53088/jadfi.v2i2.367.
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This study analyzes the effect of capital adequacy and financing-to-deposit ratio profit margin on Murabaha financing with financing risk as a moderating variable. This study uses secondary data in the form of panel data. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely BRI Syariah Banks, BNI Syariah Banks, BCA Syariah Banks, Mandiri Syariah Banks, Muamalat Indonesia Banks, Mega Syariah Banks, Victoria Syariah Banks, Bank Panin Dubai Syariah, Bank Jabar Banten Syariah, Bank Syariah Bukopin. The sample of this study amounted to 10 Islamic Commercial Banks. The data analysis method approach used is Moderated Regression Analysis. The results of this study indicate that Capital Adequacy does not affect Murabahah Financing. FDR harms Murabaha Financing. Profit Margin has a positive effect on Murabaha Financing. NPF does not moderate the effect of CAR on Murabahah Financing. NPF moderates the effect of FDR on Murabahah Financing. NPF moderates the effect of Margin on Murabahah Financing.
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Ernawati, Lies, Unti Ludigdo und Ari Kamayanti. „KERAGAMAN PEMAKNAAN MURABAHAH“. EKUITAS (Jurnal Ekonomi dan Keuangan) 16, Nr. 4 (07.09.2018): 433–56. http://dx.doi.org/10.24034/j25485024.y2012.v16.i4.121.
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The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars perceive murabahah as sale of mutual trust. The managements BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives.
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Ernawati, Lies, Unti Ludigdo und Ari Kamayanti. „KERAGAMAN PEMAKNAAN MURABAHAH“. EKUITAS (Jurnal Ekonomi dan Keuangan) 16, Nr. 4 (03.12.2012): 433. http://dx.doi.org/10.24034/j25485024.y2012.v16.i4.2334.
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The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars perceive murabahah as sale of mutual trust. The managements BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives
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Abdillah, Hary Hoiruman. „Murabahah Li Al-Amir Bi Al-Syira` and its Implementation in Concept of Financing at Sharia Financial Institutions in Indonesia“. Journal of Economicate Studies 1, Nr. 1 (22.06.2017): 9–22. http://dx.doi.org/10.32506/joes.v1i1.4.
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In the classical Islamic jurisprudence, murabaha is one type of trading contract that is very simple, and the sale of murabahah is included in the type of sale and purchase of the equation because it requires the seller to be honest about the original price of the goods he is selling. In its current development, financing products at Sharia Financial Institutions in Indonesia are dominated by murabaha financing, this is because murabahah financing is considered safer and contains very little risk of loss. However, in practice murabahah financing at Sharia Financial Institutions is now experiencing innovation and modification compared with the basic concept that many contained in the literature of classical Jurisprudence, so that the term murabaha li al-aamir bi al-syira` which became the reference of contemporary murabaha financing. Although there are some differences but many contemporary scholars are allowing this contract, because in innovation and modification does not change the basic things. But not a few modification models that cause debate because it is done solely to meet the formal requirements of juridical for the consideration of the effectiveness and efficiency of banking administration. The following article will cover the various models and backgrounds and motives for shifting murabaha schemes in classical jurisprudence when practiced in sharia banking, in addition to explaining the use of murabahah schemes for various models of financing in sharia banking
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Melina, Ficha, und Marina Zulfa. „Implementasi Pembiayaan Murabahah pada Baitul Mal Wat Tamwil (BMT) Kota Pekanbaru“. Journal of Economic, Bussines and Accounting (COSTING) 3, Nr. 2 (29.04.2020): 356–64. http://dx.doi.org/10.31539/costing.v3i2.1032.
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The rise of banking development using the principles of sharia, or better known as sharia banks or sharia microfinance institutions (LKMS) in Indonesia, is no longer a foreign matter. Research Objectives To find out how the implementation of Murabahah financing products in the BMT city of Pekanbaru, To find out whether the implementation of the Murabahah BMT contract in Pekanbaru is in accordance with Islamic principles. The method used is the total sampling method in which the population and sample numbered 22 people from the leadership of BMT or the Pekanbaru BMT financing department. Based on the results of this study that the Implementation of Murabahah Financing Products at BMT Pekanbaru City in the form of murabaha Objects, Cost and Profit, Cost, Advance, Purchase and Delivery of Goods, Resilient Payment, are very much in demand by customers and the public. It can be seen that there are many BMTs in the city of Pekanbaru that apply murabahah financing products that are principled to Muamalah in Islam. So that customers / communities are more interested in murabaha financing products than other products, and this financing is in accordance with Islamic Sharia principles.
Keywords: Implementation, Financing, Murabahah, BMT Pekanbaru City
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Setiyati, Esti, und Shinta Nuriah Waruwu. „Analysis of Financing with Murabahah Agreements“. Jurnal Ilmiah Akuntansi Kesatuan 11, Nr. 3 (30.12.2023): 597–604. http://dx.doi.org/10.37641/jiakes.v11i3.2291.
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One of the financial institutions that operates with the sharia concept is the Baytul Ikhtiar Sharia Financing Savings and Loans Cooperative (KSPPS). In terms of legality, KSPPS Baytul Ikhtiar has a legal entity: 518/169/BH/KPTS/KKUKM/2008. Based on the decision of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 11/PER/M.KUKM/XII/2017 concerning the Implementation of savings and loan business activities and sharia financing by cooperatives which provides the understanding that KSPPS Baytul Ikhtiar is a cooperative whose business activities are carried out in in the fields of financing, investment and savings according to the profit sharing pattern (syariah). One of the contracts used by KSPPS Baytul Ikhtiar in buying and selling based financing transactions is Murabahah. Murabahah is a sale and purchase contract where the institution acts as the seller and the customer as the buyer. The aim of the research is to determine the implementation of murabahah financing at KSPPS Baytul Ikhtiar. This research method includes a type of field research with a descriptive analytical approach to present the data obtained in the field and then analyze it and reach conclusions. The results of the research show that the implementation of murabahah financing products at KSPPS Baytul Ikhtir is in accordance with sharia principles because they have implemented a murabaha contract although there are still things that must strictly comply with these principles.
Keywords: Murabah Agreement . Financing
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Muin, Sri Adrianti, und Nurjannah Jabbar. „IMPLEMENTASI PRODUK PEMBIAYAAN MURABAHAH DI BAITUL MAAL WAT TAMWIL (BMT) BIRO UTAMA KUBE SEJAHTERA 036 KELURAHAN MACCINI GUSUNG“. JURNAL MANAJEMEN & ORGANISASI REVIEW (MANOR) 1, Nr. 1 (24.07.2019): 55–67. http://dx.doi.org/10.47354/mjo.v1i1.90.
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Tujuan penelitian ini adalah untuk mengetahui penerapan prinsip-prinsip syariah produk pembiayaan Murabahah di BMT Kube Sejahtera 036 Kelurahan Maccini Gusung. Metode penelitian menggunakan metode deskriptif kuantitatif dengan mencoba untuk mengungkapkan penerapan prinsip syariah dalam produk pembiayaan murabahan, dengan mengambil informan dari pimpinan serta nasabah dari BMT Kube Sejahtera 036 melalui pengumpulan data dan informasi berdasarkan hasil wawancara, studi kepustakaan dan studi lapangan untuk memperkuat keabsahan data. Kehadiran peneliti merupakan instrument utama dalam penelitian ini. Untuk mengetaui Validitas dan Realibilitas data dalam penelitian ini menggunakan teknik triangulasi dan bahan referensi. Pengecekan validitas temuan dengan menggunakan perpanjangan kehadiran peneliti dilapangan. Hasil penelitian menemukan bahwa penerapan prinsip syariah dalam pembiayaan Murabahan di BMT Kube Sejahtera 036 telah sesuai dengan rukun-rukun serta syarat akad pembiyaan murabahah.
Kata Kunci : Pembiayaan Murabahah, prinsip-prinsip syariah.
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Raihan Putri und Fitri Yanti. „IMPLEMENTASI AKAD MURABAHAH DAN PERMASALAHANNYA DALAM PERBANKAN SYARIAH“. Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah 15, Nr. 2 (08.12.2023): 189–96. http://dx.doi.org/10.20414/mu.v15i2.7011.
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Murabahah is a sale and purchase contract with additional profits in accordance with the agreement. This study aims to further analyze the application of murabaha contracts in Islamic banking, as well as answer how the murabaha concept actually is and then look at the implementation of murabaha financing in banks whether it is appropriate based on sharia principles or not. This study used a qualitative descriptive research method through a library study data collection technique. As for the discrepancies found in the application of murabahah financing in Islamic banking, namely regarding violations related to milkiyah requirements. The results of the study show that the implementation of murabahah contract financing does not meet the pillars and conditions of sale and purchase in accordance with sharia principles. If the bank wishes to represent the customer, the solution is that the item must change ownership, the object of the transaction must be fully controlled by the bank before making a transaction.
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Ariyanti, Ira, Ganjar Santika und Ikmal Mumtahaen. „The Effect of Murabahah and Musyarakah Financing on Profitability at PT BPRS HIK Parahyangan Period 2018-2022“. AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia 2, Nr. 2 (04.07.2023): 678–84. http://dx.doi.org/10.57235/aurelia.v2i2.686.
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The purpose of this study to be achieved, among other things, is to find out that murabahah financing has an effect on profitability at PT BPRS HIK Parahyangan. To analyze musyarakah financing has an effect on profitability at PT. BPRS HIK Parahyangan To analyze murabahah financing and musyarakah financing together, they affect the profitability of PT. BPRS HIK Parahyangan. This study uses a quantitative method, using statistical procedures. This research is descriptive analysis in nature, namely research that seeks to describe the current problem solving based on data. Based on the results of the study it can be concluded (1) murabahah financing has a positive effect on profitability, so it is concluded that the higher the murabahah financing, the higher the profitability income (2) musyarakah financing has significant effect on profitability. (3) murabaha and musyarakah financing have an effect. Based on the results of the F test that the statistical probability value is 0.000111 0.05, so H0 is rejected and H1 is accepted. Thus it can be concluded that there is an influence of the independent variables (murabaha and musyarakah) on profitability.
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Mukhlis, Mukhlis. „Analisis Manajemen Risiko dalam Pembiayaan Murabahah pada PT. BPRS Baiturrahman di Aceh Besar“. Lentera: Indonesian Journal of Multidisciplinary Islamic Studies 3, Nr. 2 (06.02.2022): 131–42. http://dx.doi.org/10.32505/lentera.v3i2.3427.
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Penelitian ini bertujuan untuk mengetahui Prosedur Manajemen Risiko Pembiayaan Murabahah, implementasi Manajemen Risiko Pembiayaan Murabahah, Dampak Implementasi Manajemen Risiko Pembiayaan Murabahah dan Bagaimana Pelaksanaan Manajemen Risiko Pembiayaan Murabahah dalam Perspektif Hukum Ekonomi Islam. penelitian ini menggunakan desain kualitatif deskriptif. Data peneltian diperoleh dari survey, wawancara dan studi dokumentasi. Analisis data menggunakan teknik deskriptif yang penerapannya dilakukan dalam tiga alur tahapan, yaitu tahap reduksi data, tahap display (mengelompokkan data), dan tahap verifikasi. Hasil penelitian menunjukkan bahwa Prosedur Manajemen Risiko Pembiayaan Murabahah yang diterapkan oleh PT. BPRS Baiturrahman sangat kongkret dan detail serta menjadi acuan dalam proses pembiayaan Murabahah. Implementasi Manajemen Risiko Murabahah pada PT. BPRS Baiturrahman menggunakan prinsip kehati-hatian dengan faktor 5 C, yaitu Character, Capacity, Capital, Colleteral dan Condition. Implementasi Manajemen Risiko Pembiayaan Murabahah tidak berjalan secara maksimal, hal tersebut terlihat dari peningkatan NPF pembiayaan murabahah. Pelaksanaan Manajemen Risiko Pembiayaan berdasarkan Perspektif Hukum Ekonomi Islam, secara umum pelaksanaan manajemen risiko pembiayaan murabahahah pada PT. BPRS Baiturrahman sangat memperhatikan ketentuan terkait pelaksanan sesuai dengan prinsip-prinsip syariah yang berlaku diantaranya Fatwa DSN-MUI No.04/DSN-MUI/IV/2000 dalam pelaksanaan nya diawasi oleh Dewan Pengawas Syariah.
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Nugraheni, Destri Budi. „ANALISIS YURIDIS MULTI AKAD DALAM PEMBIAYAAN PENGALIHAN HUTANG PADA PT BANK BRISYARIAH“. Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 27, Nr. 2 (13.10.2015): 241. http://dx.doi.org/10.22146/jmh.15895.
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PT Bank BRISyariah Bank uses two types of multiple akad in take over financing which are 3 (three) independent akad: akad qardh, purchase agreement, and akad murabahah, and the other one is akad hawalah wal murabahah which are also a multiple akad, a combination between akad hawalah and akad murabahah. Akad qardh used as a basis for granting loans to customers to repay the loan at a conventional bank, and then customer and purchase agreement to sell its assets which are no longer bound as collateral, to the bank. Customer then sell the assets through murabaha financing agreement. PT Bank BRISyariah menggunakan dua jenis multi akad dalam transaksi pengalihan hutang yaitu tiga akad yang berdiri sendiri yaitu akad qardh, perjanjian jual beli, dan akad pembiayaan murabahah, serta akad hawalah wal murabahah yang juga merupakan multi akad, perpaduan akad hawalah dan akad murabahah. Akad qardh digunakan sebagai dasar pemberian pinjaman kepada nasabah untuk melunasi kreditnya di bank konvensional, selanjutnya nasabah dengan perjanjian jual beli menjual asetnya yang sudah tidak lagi terikat sebagai jaminan hutang, kepada bank syariah. Hasil penjualan digunakan nasabah untuk melunasi qardh-nya kemudian menjual aset melalui akad pembiayaan murabahah, sehingga Bank berhak mendapatkan margin keuntungan.
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Brianto, Iqbal Andhi. „ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PEMBIAYAAN BANK SYARIAH DI INDONESIA“. Jurnal Ekonomi dan Bisnis 22, Nr. 2 (01.06.2018): 61–68. http://dx.doi.org/10.24123/jeb.v22i2.1647.
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This study was conducted to determine the effect of DPK, ROA, CAR, BOPO, and NPF on various financingthat is Mudharabah, Musyarakah, Murabahah, Qardh, Istishna and Ijarah at two sharia commercial banks in Indonesia. This study uses data from the annual financialstatements of two Islamic banks in Indonesia, namely Bank Syariah Mandiri and Bank Muamalat in the period 2007-2015. Analyzer used in this research is multiple regression. The results showed that DPK, ROA, CAR, BOPO, and NPF simultaneously affect each type of financing,namely Mudharabah, Musyarakah, Murabahah, Qardh, Istishna, Ijarah. DPK Variable InfluencePositive To Mudharabah, Musyarakah, Murabaha, Qardh, and Ijarah. Negatively affect Istishna. ROA variables have positive effect on Murabahah, Qardh, Istishna, and Ijarah. But it does not affect Mudharabah and Musyarakah.Variabel CAR positive effect on Murabahah, Qardh, Istishna, and Ijarah. Negatively affected Musharaka. But it does not affect Mudharabah. BOPO variables have positive effect on Qardh. But it does not affect Mudharabah, Musyarakah, Murabahah, Istishna and Ijarah. The NPF variable has a positive effect on Musyarakah, Murabahah, Istishna and Ijarah. But negatively negatively to Mudharabah and Qardh.
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Patmawati, Ratna. „Implementasi Akad Murabahah Pada Pembiayaan Rumah Non Bank Di Puri Nirana Cigelam Purwakarta“. EKSISBANK: Ekonomi Syariah dan Bisnis Perbankan 2, Nr. 2 (25.12.2018): 36–48. http://dx.doi.org/10.37726/ee.v2i2.51.
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This study discusses how to determine the Margin Murabaha in the purchase or financing agreement, what constraints faced in the determination of Margin, what efforts are made in the implementation of Murabahah agreement on the financing of non-bank housing and how the consumer response to the application of murabahah contract in Puri Nirana Cigelam. This research uses descriptive qualitative method by using primary data and secondary data. The result of the research shows that margin acceptance in murabahah agreement based on agreement, the agreement is 10%, in reality the margin obtained in every year is less than 10%. There is no constraint in determining the margin in the murabaha scheme that has been implemented in Puri Nirana Cigelam, Murabahah scheme implementation in the financing of non-bank house in Puri Nirana Cigelam is signing the agreement of both parties between the developers who sell the house and the consumer who bought the house with the clarity of price and payment flat as well as the margin or profit setting that both parties agree on. Consumer response to the implementation of murabahah agreement in Puri Nirana Cigelam castle that many agree and good, average, so the existence of Puri Nirana Cigelam, akad applied in Puri Nirana Cigelam, Islamic Concepts and Value Syari'ah and facilities provided by the PNC is the reason consumers choose to buy housing in Puri Nirana Cigelam.
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Fadilla, Fadilla, und Choiriyah Choiriyah. „The Effect of Mudharabah and Musyarakah Financing on the Capital Structure of Indonesian Islamic Banks during the Covid 19 Pandemic“. SALAM: Jurnal Sosial dan Budaya Syar-i 9, Nr. 4 (30.06.2022): 1179–92. http://dx.doi.org/10.15408/sjsbs.v9i4.26900.
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This study was conducted to determine the effect of Mudharabah and Murabahah financing on the capital structure (Debt Ratio) at Indonesian Islamic Banks during the Covid 19 Pandemic. The research method used in this study was multiple linear regression analysis. There are two independent variables in this study, mudharaba as X1 and murabahah as X2, while the independent variable in this study is the capital structure proxied by the debt ratio. This research results show that Mudharabah and Murabahah financing are proven to have a simultaneous effect on the debt ratio because the ANOVA table significance test is 0.003. This value is smaller than 0.05. While partially mudharabah financing affects the debt ratio, Murabaha does not significantly affect the debt ratio.Keywords: Mudharabah Financing, Murabahah Financing, Debt Ratio Abstrak Penelitian ini dilakukan utuk mengetahui pengaruh pembiayaan Mudharabah dan Murabahah terhadap Struktur modal (Debt Ratio) pada Bank Syariah Indonesia pada masa Pandemi Covid 19. Metode penelitian yang dipakai dalam penelitian ini adalah analisis regresi linier berganda. Variabel independen penelitian ini ada dua yaitu mudharabah sebagai X1 dan murabahah sebagai X2, sedangkan variabel independen dalam penelitian ini adalah struktur modal yang di proxi dengan Debt ratio. Hasil dari peenelitian ini adalah pembiayaan Mudharabah dan Murabahah terbukti berpengaruh secara simultan terhadap Debt ratio, karena uji signifikansi tabel anova 0,003, nilai ini lebih kecil dari pada 0,05. Sedangkan secara parsial pembiayaan mudharabah berpengaruh terhadap Debt ratio sedangkan Murabahah tidak berpengaruh secara signifikan terhadap debt ratio.Kata Kunci : Pembiayaan Mudharabah, Pembiayaan Murabahah, Debt Ratio
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Ali, Misbahul, und Achmad Achmad. „Analisis Penerapan Pembiayaan Murabahah di Lembaga Keuangan Mikro Syariah: Studi Kasus di BMT Kabupaten Situbondo dan Jember“. Istidlal: Jurnal Ekonomi dan Hukum Islam 2, Nr. 1 (02.04.2018): 1–12. http://dx.doi.org/10.35316/istidlal.v2i1.116.
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Murabaha are the most widely used Syariah financial institution in channeling financing, both banking and non-bank. But in practice there are various forms of application, including is using two contracts at once (murabaha bil wakalah). This form raised the judgment that murabahah 'alleged' practice is similar to ma'dum selling practices and mark-up-based financing as in conventional banks. This paper aimed to determine the levels of BMT Salafiyah Situbondo and BMT NU Jember adherence to the concept of Fiqh and Fatwa DSN-MUI in the application of murabahah financing. In conclusion, that the two BMTs have three alternative forms of murabahah financing in accordance with the concept of Fiqh and Fatwa DSN-MUI, although the way of purchasing goods and deliveries is done directly or indirectly. This compliance is driven by a passion for maintaining the blessing of business revenue earned by BMTs.
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Mustikawati, Yuli, und Muhammad Ali Fikri. „PENGARUH DANA PIHAK KETIGA, BIAYA OPERASIONAL, BI RATE, DAN INFLASI PADA PENDAPATAN MARGIN MURABAHAH“. Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 5, Nr. 1 (06.06.2021): 121–39. http://dx.doi.org/10.52490/jeskape.v5i1.1189.
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The purpose of this study is to determine the effect of third party funds, operational costs, BI rate and inflation on murabahah margins income of Islamic commercial banks in Indonesia. This research data uses secondary data in the form of quarterly financial reports of Islamic commercial banks in 2015-2019. The total population used was 14 Islamic commercial banks registered with the Financial Services Authority during the 2015–2019 period. Sampling using purposive sampling technique and data processing using the Eviews 9 application. Results: First, third party funds have a positive effect on murabahah margin income. Second, operating costs have a positive effect on murabahah margin income. Third, the BI rate has a negative effect on murabahah margin income. Fourth, inflation has a positive effect on murabaha margin income.
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Habibah, Muzayyidatul, und Alfu Nikmah. „ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI“. Equilibrium: Jurnal Ekonomi Syariah 4, Nr. 1 (14.02.2017): 114. http://dx.doi.org/10.21043/equilibrium.v4i1.1842.
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<p><em>This study aimed to analyze the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 at BMT Pati regency. It was field research with qualitative approach. Methods of data collection were interviews and documentation. The results of this study indicated that there is BMT recognizing inventories which should not be done because the practice is murabahah not purchase-based murabaha transactions. BMT has been preparing financial statements Balance Sheet, but the value of the loss reserve accounts Murabahah cannot be seen. In profit/ loss reports, costs of murabaha receivables impairment losses cannot be seen because it is not recognized/recorded in the general journal. BMT has revealed matters related to murabaha transactions, including the acquisition cost of murabaha asset; booking appointment in murabaha based on the order as an obligation or not, while the non-commercial financial reports have been prepared for internal purposes of BMT.</em></p>
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Aslina, Neri, und Fithri Mehdini Addieningrum. „ANALYSIS OF THE FINANCIAL SYSTEM MANAGEMENT OF MURABAHAH FINANCING PRODUCTS IN SHARIA PEOPLE'S FINANCING BANK (BPRS) CIVIL SYARIKAT IN BATAM CITY“. AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah 5, Nr. 1 (30.06.2023): 1–21. http://dx.doi.org/10.52490/attijarah.v5i1.1639.
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Murabaha financing is one of the financing programs for the community. The existence of murabaha financing provides financial support for people in need. The purpose of this research is to study the financial system related to the financial management of the Murabahah contract financing products offered by BPRS Syarikat Madani, Batam City. This research is a type of qualitative research or also known as case study research. Data collection tool is done through observation, interviews and documentation. The data analysis technique used is a qualitative data analysis technique. The results of the study show that the Syarikat Madani Islamic People's Financing Bank (BPRS) in Batam City uses a Murabahah contract as one of its main financing products. The management of Murabahah contract financing products is carried out in accordance with sharia principles. The Bank provides clear information to customers regarding the selling price, markup, tenor and terms of financing using the principles of transparency, fairness and sustainability.
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Alam, Azhar, Sanitra Septiana, Afief El Asfahany und Raisa Aribatul Hamidah. „Persepsi Perbandingan Keunggulan Pembiayaan Mudharabah Dan Murabahah Oleh Nasabah Lembaga Keuangan Mikro Islam BMT“. Al Iqtishod: Jurnal Pemikiran dan Penelitian Ekonomi Islam 11, Nr. 1 (27.01.2023): 1–20. http://dx.doi.org/10.37812/aliqtishod.v11i1.538.
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This study aims to explore perceptions of the comparative advantage of mudharabah and murabahah financing from the customer side of Islamic microfinance institutions. This study uses an approach using field data in the case study of BMT Alfa Dinar, Karanganyar, Central Java, Indonesia. The data in this study were obtained from 10 customers or customers of murabahah and mudharabah financing, which were taken directly using observation, question and answer, and documentation techniques. The collected data is then analyzed in terms of content, abstracted, and presented. The results of this study are that customers have different perceptions about the advantages of mudharabah and murabahah financing. This perception is seen from various perspectives, including risk, margin, transparency period, and work system. Mudharabah has the advantage of being more reliable than Murabaha. Meanwhile, Murabaha has the advantage of fixed profits or tends to be stable, and if agreed, it cannot be changed. This Murabaha contract is different from the mudharabah, whose profits tend to be unstable. This study recommends increasing business management literacy with mudharabah contract financing to maximize the benefits of Islamic microfinance institutions and customers.
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Syaifullah, Hamli. „PENERAPAN FATWA DSN-MUI TENTANG MURABAHAH DI BANK SYARIAH“. Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam 17, Nr. 2 (30.04.2019): 257–82. http://dx.doi.org/10.15408/kordinat.v17i2.9612.
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Fatwa DSN-MUI on Murabaha in Bank Syariah is very important to be applied, so that products that have murabahah akad can be confirmed in accordance with sharia principles. Shariah compliantness of all Sharia Bank's products become the main keywords, whether the Sharia Bank has actually run the business in accordance with the principles of sharia. In implementing the DSN-MUI Fatwa on Murabaha, it can be done through two ways, namely: SOP development and supervision conducted by the Sharia Supervisory Board (DPS). If the two things can be executed, then the Sharia Bank will be able to apply the Fatwa DSN-MUI in Bank Syariah about murabahah.
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Khotmi, Herawati. „Pengaruh Kinerja Keuangan Terhadap Pembiayaan Murabahah Dengan Dana Pihak Ketiga Sebagai Pemoderasi“. Jesya (Jurnal Ekonomi & Ekonomi Syariah) 5, Nr. 1 (01.01.2022): 384–93. http://dx.doi.org/10.36778/jesya.v5i1.602.
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This study aims to investigate the effect of Capital Adequacy Ratio, Financing to Deposit Ratio, Non-Performing Financing on murabahah financing, to verify the effect of Capital Adequacy Ratio on murabahah financing with Third Party Funds as a moderating variable, to assess the effect of Financing to Deposit Ratio on murabahah financing. with Third Party Funds as moderating variable and to verify Non-Performing Financing on murabaha financing with Third Party Funds as moderating variable. This study used secondary data that obtained from ojk.co.id. Number of population in this study was 14 (fourteen) Islamic commercial banks registered in 2020 in Indonesia, which obtained with purposive sampling. The sampling criteria were Islamic banks with book category 3 and core capital between 5 trillion to 30 trillion rupiah. The number of samples was 4 banks with 3 (three) book categories, namely Bank Syariah Mandiri, Bank Negara Indonesia Syariah, Bank Rakyat Indonesia Syariah, National Syariah Pension Savings Bank. Data was analyzed by using eviews version 9. The analysis results indicate that Non-Performing Financing, Capital Adequacy Ratio, Financing to Deposit Ratio have an effect on murabahah financing, the Third-Party Funds moderated the effect of capital adequacy ratio on murabahah financing, Third Party Funds moderated the effect of Financing to Deposit Ratio on murabahah financing, Third Party Funds did not moderate the effect of Non Performing Financing on murabahah financing.
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Khakim, Moch Faizul, und Gunarto Gunarto. „IMPLEMENTASI PERJANJIAN PEMBIAYAAN JUAL BELI (MURABAHAH) DI BANK NEGARA INDONESIA ( BNI ) SYARIAH CABANG SEMARANG“. Jurnal Akta 4, Nr. 3 (10.09.2017): 417. http://dx.doi.org/10.30659/akta.v4i3.1816.
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One form of financing agreement provided by Bank BNI Sharia is murabahah, which is a form of trust and sale of certain goods, between banks and customers. The bank buys the required item and sells it to the respective customer at the cost of the acquisition plus the agreed benefit. The purpose of this study entitled Implementation of Sale and Purchase Agreement (murabahah) in Bank BNI Sharia Branch Semarang is to find out how the procedures and requirements in the implementation of Buy and sell Financing Agreement (murabaha) at Bank BNI Sharia Branch Semarang and problems often faced in Murabahah Financing Agreement as well as efforts to overcome the problem of Implementation of Murabahah Financing Agreement at Bank BNI Sharia Branch of Semarang. This research is a descriptive analysis using sociological juridical research methods and field research, based on the results of research concluded that the stages or procedures and requirements in Murabahah Financing Agreement at Bank BNI Sharia Branch Semarang is Application, Investigation, Financing Analysis, Letter of Agreement on Financing Agreement, Signing of Murabahah Agreement, Withdrawal, Installment Calculation, Installment Payment and Repayment. In the implementation of the Murabahah Financing Agreement, Bank BNI Sharia often faces several problems, especially in terms of murabahah financing for houses / property, based on observations the authors conclude there are some weaknesses or difficulties that become problem in murabahah financing, that is in terms of Human Resources (HR) and the provisions of the National Sharia Council Fatwa. BNI Sharia Bank's efforts to solve a problem when one party does not fulfill its obligations, BNI Sharia Bank applies its settlement clause by way of deliberation and kinship, if in the above manner can not reach agreement, then the final effort is settled through local District Court. It is suggested to Bank BNI Sharia to distribute murabahah financing always pay attention to applicable law. If the murabahah financing is not able to comply with the applicable law, then this murabahah product should not be marketed temporarily pending the issuance of new regulations that support the implementation of this murabahah product. Keywords: Murabahah Agreement, PT. Bank BNI Sharia Branch Semarang
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Rachman, Abdul. „MODEL IMPLEMENTASI AKAD MURABAHAH PADA PRODUK PEMBIAYAAN PERBANKAN SYARIAH DI INDONESIA“. Madani Syari'ah 6, Nr. 1 (28.02.2023): 81–91. http://dx.doi.org/10.51476/madanisyariah.v6i1.478.
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Penelitian ini bertujuan untuk mengetahui model implementasi akad Murabahah pada produk pembiayaan perbankan syariah di Indonesia. Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pendekatan pada studi pustaka yang membahas terkait akad Murabahah pada perbankan syariah di Indonesia. Selain itu juga, peneliti menggunakan pendekatan hukum Islam dalam penerapan akad Murabahah pada perbankan syariah. Hasil dari penelitian ini adalah terdapat tiga model penerapan murabahah di perbankan syariah yakni model pertama konsisten terhadap fiqih muamalah. Model kedua hampIr menyamai model pertama namun demikian terdapat perbedaan yaitu dalam hal perpindahan kepemilikan langsung dari supplier kepada nasabah dan pembayaran langsung dilakukan oleh pihak bank kepada penjual pertama. Model ketiga, pihak nasabah melakukan akad Murabahah dengan pihak bank, dan pada saat yang sama mewakilkan (akad wakalah) kepada nasabah untuk membeli sendiri barang yang akan dibelinya. Model ketiga menjadi model yang saat ini diterapkan oleh perbankan syariah di Indonesia yang menuai banyak perbincangan sebab akad Murabah tidak dilakukan secara murni, yang menjadi syarat sah murabahah akad jual beli menurut DSN-MUI ialah adanya kepemilikan sendiri terhadap objek jual beli, namun pada temuan kali ini akad murabahah dilakukan tanpa melalui proses kepemilikan barang oleh bank itu sendiri atau dengan kata lain akad murabahah dilakukan secara bersamaan dengan akad wakalah yang dimana akad wakalah belum selesai sampai dengan prinsip barang menjadi milik bank.
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Madjid, St Salehah. „KONSEP AKAD MURABAHAH DAN APLIKASINYA PADA PERBANKAN SYARIAH“. JURNAL HUKUM EKONOMI SYARIAH 1, Nr. 1 (16.12.2018): 10–19. http://dx.doi.org/10.26618/j-hes.v1i1.1632.
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Adanya bahvasahnya bank syariah hanya nmjadi label untuk menarik simpatik zakat muslim dibidang perbankan, dan salah satu produknya yang diklaim mendomnasi dari produk lainnya,yaitu murabaha, menyebabkan kajian konsep dan implementasi akad murabahah pada perbankkan syari'ah menjadi menarik, yang mana sistem yang dipakai murabahah dalam perbankkan syari'ah polemik, yaitu murâbahah li al-âmr bi al-syżâ', yaitu transaksi jual beli di mana seorang nasabah datang kepada pihak bank untuk membelikan sebuah komoditas dengan kriteria tertentu,dan ia berjanji akan membeli kormditas/barang tersebut secara murabahah yakni sesuai harga pokok penoelian ditambah dengan tingkat keuntungan yang disepakati kedua pihak, dan nasabah akan melakukan pembayaran secara installment (cicilan berkala) sesuai dengan kemampuan finansial yang dimlikiJenis penelitiannya adalah Kualitatif deskriptif dengan menggunakan metode library research, yang sering juga disebut studi pustaka, yang merupakan rangkaian kegiabn yang berkenaan dengan metode pengumputan data pustaka, membaca dan mencatat serta mengolah bahan penelitian.Keywords: Akad, Murabahah, Aplikasi, Bank Syari'ah.
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FA, Jalaluddin. „Penambahan Kuasa Membeli dalam Pembiayaan Murabahah pada Praktik Bank Syariah“. Wajah Hukum 4, Nr. 1 (24.04.2020): 45. http://dx.doi.org/10.33087/wjh.v4i1.145.
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One of the sharia bank products which is the result of modification is a murabahah financing contract. Namely, buying and selling transactions where the bank mentions amount of profits. The bank as a seller, while the customer as a buyer. In muarabahah, there is a contract known as murabahah with buying authority. The implementation of murababahah with buying authority is, when a customer proposes murabahah financing in Islamic bank, the customer does not only carry out the murabahah financing contract but the customer is also given an authority from the bank to buy the goods desired directly. This study wants to find out whether the implementation of murabahah financing with buying authority allows in Islamic law or not. This research uses normative juridical research type. Researcher analyzes data using descriptive research techniques. This research results that murabahah financing with buying authority is allowed in Islamic law with the condition that in carrying out two contracts is needed to conduct carefully. It must not be conducted in same time, the ownership status must be clarified and the price must be agreed at the beginning of the contract.
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Mukhlis, Mochamad, und Shabrun Jamil. „Implementasi Manajemen Risiko Pembiayaan Murabahah bil Wakalah pada Peternak Sapi“. Economic : Jurnal Ekonomi dan Hukum Islam 13, Nr. 01 (04.07.2023): 11–23. http://dx.doi.org/10.59943/economic.v13i01.78.
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The principle of buying and selling allows the distribution of funds through istishna, murabaha, or salam contracts. Murabahah is a popular method used in the economic activities of cattle breeders in Jabung (buying and selling). However, this type of financing still has potential risks. Therefore, risk management is a necessary stage to anticipate all possibilities that may arise. A case-study qualitative approach was adopted in this study. The primary data to be used is in the form of field documentation, interviews, and direct observation. BMT, AO, and SPV managers were the main interview respondents. The stages in this study consisted of data reduction and drawing conclusions. As for the validity of the data, the source triangulation technique was used. The results of the study found that there was murabahah bil wakalah financing in the activity of buying and selling livestock products (cattle) in Jabung. The financing begins with a murabaha contract and ends with a wakalah contract. However, this process is not in line with the Fatwa of the Sharia Council regarding murabahah bil wakalah. In addition, the management process assisted by BMT al-Hijrah includes planning, implementation, monitoring, and controlling. In addition, risk management includes risk management efforts during the murabahah bil wakalah financing process. The process includes risk identification, which is then handled by way of risk allocation to other parties through external cooperation.
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Erick S Yahya und Supandi Rahman. „DETERMINANT INFLATION ON MURABAHAH FINANCING IN SHARIA BANKS IN INDONESIA 2015-2019“. Mutanaqishah : Journal of Islamic Banking 1, Nr. 1 (09.09.2021): 39–49. http://dx.doi.org/10.54045/mutanaqishah.v1i1.308.
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This study aims to know the effect of inflation on Murabahah (sale-purchase agrrement between the bank and the customer with known profit) financing in Sharia banks in Indonesia. The data in this study are secondary data from the official website of each Sharia bank and then analyzed by using simple regression analysis. The finding shows that the inflation rate has a positive and significant effect on Murabahah financing in Sharia banks in Indonesia. The positive coefficient indicates that an increase in inflation will make people greatly desire to apply for Murabahah financing because they are worried about a greater increase in inflation in the following year. This aldo occurs because the increase in inflation makes people save a lot in Sharia banks, so that banks must optimally use these funds in the form of financing operations of what is called Murabaha financing. The coefficient of determination is 0.9871, meaning that 98.71% of Murabahah financing in Sharia banks in Indonesia is explained by the inflation rate. Meanwhile, 1.29% is the variability of other variables on Murabahah financing, such as banking profit variables, CAR ratios, NPF ratios, and third party funds.
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Erick S Yahya und Supandi Rahman. „Determinant Inflation on Murabahah Financing in Sharia Banks in Indonesia 2015-2019“. Mutanaqishah : Journal of Islamic Banking 1, Nr. 1 (01.06.2021): 39–49. http://dx.doi.org/10.54045/mutanaqishah.v1i1.5.
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This study aims to know the effect of inflation on Murabahah (sale-purchase agrrement between the bank and the customer with known profit) financing in Sharia banks in Indonesia. The data in this study are secondary data from the official website of each Sharia bank and then analyzed by using simple regression analysis.
The finding shows that the inflation rate has a positive and significant effect on Murabahah financing in Sharia banks in Indonesia. The positive coefficient indicates that an increase in inflation will make people greatly desire to apply for Murabahah financing because they are worried about a greater increase in inflation in the following year. This aldo occurs because the increase in inflation makes people save a lot in Sharia banks, so that banks must optimally use these funds in the form of financing operations of what is called Murabaha financing. The coefficient of determination is 0.9871, meaning that 98.71% of Murabahah financing in Sharia banks in Indonesia is explained by the inflation rate. Meanwhile, 1.29% is the variability of other variables on Murabahah financing, such as banking profit variables, CAR ratios, NPF ratios, and third party funds.
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Dimas Adi Wicaksono, Heru Yulianto, Mudjiyono Indonesia und Bambang Widjanarko Susilo. „SEBUAH UPAYA PENINGKATAN PROFITABILITAS BERDASAR DANA PIHAK KETIGA MELALUI KONSEP PEMBIAYAAN SYARIAH“. Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis 1, Nr. 1 (20.01.2022): 74–80. http://dx.doi.org/10.51903/jimeb.v1i1.350.
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The study aims to empirically test the influence of third-party funds in increasing profitability through Murabaha mediation. This basic model of research is expected to be able to contribute to science, to increase the profitability of Islamic banking. This research model was tested on six Islamic Banks registered with the Financial Services Authority (OJK) in 2015-2020 which are samples of the population. Determination of data is done using the purposive sampling method, with the path analysis approach technique through SPSS software. The results of this study show that there is no influence of DPK on Murabahah financing or Profitability, so Murabahah financing is not able to act as a mediation variable, on the other hand Murabahah financing has an influence on Profitability.
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Muzariah, Ayu Sifaul. „ANALISIS PENETAPAN KELAYAKAN AGUNAN DALAM PENYALURAN PEMBIAYAAN MURABAHAH DITINJAU DARI MANAJEMEN RISIKO BANK SYARIAH (Studi Kasus Pada BPRS Rahma Syariah Kediri)“. WADIAH 6, Nr. 1 (24.01.2022): 1–21. http://dx.doi.org/10.30762/wadiah.v6i1.160.
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Islamic financial institutions in Indonesia are currently developing so rapidly, especially murabaha financing, therefore each distribution of murabahah financing must first be analyzed for the feasibility of the collateral by the risk management of Islamic banks. The purpose of this study was to determine how the analysis of the determination of the feasibility of collateral in the distribution of murabahah financing in terms of risk management of Islamic banks at BPRS Rahma Syariah Kediri. This research uses qualitative research with descriptive analysis. The results of this study indicate that the most collateral provided by customers is in the form of Certificate of Ownership (SHM) and Proof of Ownership of Motorized Vehicles (BPKB). BPRS Rahma Syariah Kediri in determining the eligibility of collateral based on criteria of economic value, undamaged goods, marketable, and legally binding. The determination of the feasibility of collateral carried out by BPRS Rahma Syariah Kediri is also carried out by the risk management of Islamic banks, namely the risk identification process, risk measurement process and risk monitoring process. For the settlement of problematic murabahah financing, the risk management of Islamic banks is carried out by restructuring, settlement through collateral and also book write-off.
Keywords: Collateral, Murabaha Financing, Islamic Bank Risk Management
ABSTRAK
Lembaga keuangan syariah di Indonesia saat ini berkembang begitu pesat terutama pembiayaan murabahah, oleh karena itu setiap penyaluran pembiayaan murabahah harus terlebih dahulu dianalisis kelayakan agunannya oleh manajemen risiko bank syariah. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana analisis penetapan kelayakan agunan dalam penyaluran pembiayaan murabahah ditinjau dari manajemen risiko bank syariah di BPRS Rahma Syariah Kediri. Penelitian ini menggunakan penelitian kualitatif dengan analisis deskriptif. Hasil penelitian ini menunjukkan agunan yang paling banyak diberikan oleh nasabah adalah berupa Sertifikast Hak Milik (SHM) dan Bukti Pemilik Kendaraan Bermotor (BPKB). BPRS Rahma Syariah Kediri dalam melakukan penetapan kelayakan agunan berdasarkan kriteria bernilai ekonomis, barang tidak rusak, marketable, dan dapat diikat secara yuridis. Penetapan kelayakan agunan yang dilakukan oleh BPRS Rahma Syariah Kediri juga dilakukan oleh manajemen risiko bank syariah yaitu proses identifikasi risiko, proses pengukuran risiko dan proses pemantauan risiko. Untuk penyelesaian terhadap pembiayaan murabahah bermasalah maka manajemen risiko bank syariah melakukan dengan cara restrukturisasi, penyelesaian melalui barang agunan dan juga penghapusan buku.
Kata Kunci: Agunan, Pembiayaan Murabahah, Manajemen Risiko Bank Syariah
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Nur Alifah. „ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBATALAN PEMBIAYAAN MURABAHAH PADA BANK 9 JAMBI SYARIAH“. Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi 3, Nr. 1 (01.03.2023): 71–80. http://dx.doi.org/10.55606/jurimea.v3i1.238.
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This study aims to analyze the factors that influence the cancellation of murabahah financing at Bank 9 Jambi Syariah. Bank 9 Jambi Syariah or known to the public as Bank Jambi Syariah is a sharia branch office located on Jl. Captain Pattimura, Simpang IV Sipin, Telanaipura, Jambi. One of the financing products offered and distributed by Bank 9 Jambi Syariah is the murabahah financing product. Murabahah financing is a financing or sale and purchase agreement of goods by stating the acquisition price and profit (margin) agreed upon by the seller and the buyer. The formulation of the problem in this research is: what are the stages of the murabahah financing process? What are the factors that affect the cancellation of murabaha financing?This research is a field research using qualitative methods which was carried out at Bank 9 Jambi Syariah. This research also uses library research such as books, journals, and so on. In this research the author uses the method of observation, interviews, and documentation. Where interviews were conducted by employees and customers of Bank9 Jambi Syariah. From the results of research conducted by the author, it is known that in the 2017-2021 period the number of murabahah financing reached 782 customers and the percentage of financing cancellations was 1.6%. Factors causing the cancellation of murabahah financing were due to problematic SLIK, business feasibility, and non-compliance with requirements.
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Lubis, Deni, Olga Aulia Pranayutantri und Marhamah Muthohharoh. „The effect of mergers, BOPO, NPF, growth, and the BI rate on murabahah margin income in Islamic mortgage products at Bank Syariah Indonesia“. International Journal of Islamic Economics 5, Nr. 01 (09.07.2023): 15. http://dx.doi.org/10.32332/ijie.v5i01.6750.
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This study aims to analyze the effect of mergers, economic growth, the volume of murabaha financing, Bank Indonesia interest rates, and other variables on murabaha income on sharia pawn products at Bank Syariah Indonesia. The results of this study indicate that murabaha margin income is used as the dependent variable in this study. Dummy variables, five independent variables that have a large influence on the results, two independent variables that do not have a significant impact on the results, and one dummy variable are one of the seven independent variables used in this study. The model used is multiple linear regression with the OLS method. The findings of this study indicate that neither inflation nor fluctuations in the volume of murabaha financing have a significant effect on income from murabahah margins. Income from murabaha margins, however, is very negatively affected by non-performing financing (NPF) variables. Operating expenses as a percentage of operating income (BOPO), BI rate, growth, and aggregation dummy all have a large beneficial impact on earnings on murabahah margins.
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Nasir, Shindy Marcela, und Siswadi Sululing. „PENERAPAN AKUNTANSI MURABAHAH TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA BANK SYARIAH MANDIRI CABANG LUWUK“. Jurnal Akuntansi 19, Nr. 1 (07.03.2017): 109. http://dx.doi.org/10.24912/ja.v19i1.117.
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Tujuan dari penelitian ini untuk mengetahui kesesuaian penerapan akuntansi pembiayaan murabahah pada Bank Syariah Mandiri Cabang Luwuk terhadap Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Penelitian ini termasuk jenis penelitian terapan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan kepustakaan. Data yang digunakan adalah data primer dan data sekunder serta metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukan bahwa pembiayaan Kredit Kepemilikan Rumah (KPR) pada Bank Syariah Mandiri Cabang Luwuk telah sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Di dalam pelaksanaan pembiayaan murabahah, Bank Syariah Mandiri Cabang Luwuk bertindak sebagai penjual dan nasabah sebagai pembeli. Selain itu, terdapat perbedaan antara bunga bank konvensional dan bank syariah yaitu bank konvensional menetukan bunga dibuat pada waktu akad dengan asumsi harus sealu untung, sedangkan bank syariah penentuan besarnya rasio/bagi hasil dibuat waktu akad dengan berpedoman pada kemungkinan untung rugi.The purpose of this study to determine the suitability of the application of accounting murabaha financing at Bank Syariah Mandiri Branch Luwuk to Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. This research includes applied research. Data collection technique used is the technique of documentation and literature. The data used are primary data and secondary data as well as data analysis method used is descriptive qualitative method. Results of the analysis showed that the financing of Housing Loan (KPR) on Bank Syariah Mandiri Branch Luwuk accordance with Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. In the implementation of murabaha financing, Bank Syariah Mandiri Branch Luwuk act as a seller and the customer as a buyer. In addition, there is a difference between the interest of conventional banks and Islamic banks, namely conventional banks determine interest in a contract made with the assumption must sealu profit, while the determination of the ratio of Islamic banks / for the results made a contract based on the likelihood of profit and loss.
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Ira Farlizanty Tri Rahadi, Ira Farlizanty Tri Rahadi, und Fadllan. „Penerapan Penerapan PSAK No. 102 di BMT UGT Nusantara Cabang Pamekasan“. Shafin: Sharia Finance and Accounting Journal 4, Nr. 1 (07.05.2024): 58–71. http://dx.doi.org/10.19105/sfj.v4i1.13324.
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PSAK No. 102 covers recognition and measurement, presentation and disclosure in murabahah financing in Sharia Cooperatives and Sharia Financial Institutions to sell or buy, as well as the implementation of murabahah transactions for cooperatives or Sharia financial institutions. Until now, many people are interested in murabaha financing. The number of enthusiasts who use murabaha financing, then automatically in murabaha financing will often be recorded transactions. The purpose of this study is to determine how the application of PSAK 102 at BMT UGT Nusantara Pamekasan Branch. By using qualitative methods with a case study approach and type of field research. Sources of data obtained through primary data and secondary data, which primary data to the deputy branch head, AOAP and teller, as well as secondary data in the form of financial reports from BMT UGT Nusantara Pamekasan Regency Branch. Based on the results of his research, in BMT UGT Nusantara Pamekasan Branch is in accordance with PSAK 102, but there are some points that are not yet appropriate and still need to be refined by BMT. Such as BMT does not provide murabahah without orders, BMT does not provide collateral other than motorcycle BPKB, BMT does not measure inventory at cost, BMT does not have significant risks associated with inventory ownership and BMT does not provide penalties.
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Elfiswandi, Elfiswandi, Muhammad Fikri Ramadhan, Fitri Indah Mayang Sari und Desi Rosalina. „INFLUENCE ANALYSIS OF MURABAHAH AND MUSYARAKAH RECEIVABLES WITH MODERATED REGRESSION ANALYSIS METHOD“. Jurnal Ipteks Terapan 17, Nr. 1 (03.02.2023): 123–30. http://dx.doi.org/10.22216/jit.v17i1.1887.
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This study aims to determine how influential Murabahah and Musyarakah receivables are on the profitability of Islamic banks with non-performing financing as a moderating variable. The population in this study are Islamic banks in Indonesia from 2015 to 2019. The sample for this study is 14 banks. This research methodology uses a saturated sample, namely where the entire population is sampled. data analysis method using panel data regression, EVIEWS. Based on the results of this study. Murabaha receivables have a negative effect on the profitability of Islamic banks. Musyarakah financing affects the Profitability of Islamic Banks. Murabahah Receivables and Musyarakah Financing jointly affect the Profitability of Islamic Banks. Non-performing financing weakens the relationship between Murabahah Receivables and Sharia Bank Profitability. Non performing financing strengthens the relationship between Musyarakah Financing and Sharia Bank Profitability
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Mubarokah, Anisa Ikhtiaty. „The Influence of Location, Promotion and Quality of Service Factors on The Customer's Decision To Choose Murabahah Financing At The Branch Office of BPRS Al Salaam Amal Salman Depok“. Jurnal Ilmiah Ekonomi Islam 8, Nr. 1 (11.03.2022): 761. http://dx.doi.org/10.29040/jiei.v8i1.4363.
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Murabaha financing is one of the most sought after financing by the people of Indonesia. Therefore, it is important to know what factors influence the community in choosing murabahah financing to meet their needs. So, the purpose of this study was to determine whether the factors of location, promotion, and quality of service affect customer decisions in choosing murabahah financing. This research includes quantitative research with sampling technique is probability sampling. The data processing and analysis techniques used are descriptive statistical analysis, classical assumption test, F test, t test, Adjusted R square test, and multiple linear regression analysis using SPSS Statistic 25. The results of the study that have a significant effect on customer decisions to choose murabahah financing are factors location and quality of service based on the results of tcount = 5.395 > from ttable 1.987 and tcount = 6.603 > from ttable 1.987. While the promotion does not affect the customer's decision to choose murabahah financing based on the results of the value of tcount = 1.954 < from ttable 1.987.
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Wisnuadhi, Bambang, Ine Mayasari, Dimas Sumitra Danisworo, Ghifari Munawar, Hasbi Assidiki Mauluddi, Lukmannul Hakim Firdaus und Wendi Wirasta. „Implementasi Produk Pembiayaan Murabahah di Koperasi Syariah Berkah Kabupaten Bandung Barat“. Journal of Applied Islamic Economics and Finance 2, Nr. 2 (28.02.2022): 278–85. http://dx.doi.org/10.35313/jaief.v2i2.3681.
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Sharia cooperatives are mediators for providers of funds and users of funds so that borrowed funds can be used optimally. In sharia cooperatives there is financing whose purpose is to meet the needs of its members. Murabaha financing is the most preferred financing by members, usually used to meet consumptive needs. The purpose of this study was to determine the implementation of murabahah contracts in murabahah financing products in the Berkah Syariah Cooperative, West Bandung Regency. This research is a qualitative research with a case study approach. The data used in this study is the primary data of the Berkah Syariah Cooperative and for data collection techniques will use three events, namely, observation, interviews and documentation. Based on observations and interviews that have been conducted regarding the implementation of murabahah financing at the Berkah Syariah Cooperative, West Bandung Regency with the management of the Berkah Syariah Cooperative, it can be concluded that the Berkah Syariah Cooperative has implemented murabahah financing in accordance with sharia principles and in accordance with the DSN MUI fatwa no. 04/DSN-MUI/IV/2000.
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Putri, Sichke Dila, und Supami Wahyu Setiyowati. „Determinan Pembiayaan Murabahah Dan Non Performing Financing Studi Pada Bank Umum Syariah Di Indonesia“. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi 19, Nr. 2 (06.10.2023): 127. http://dx.doi.org/10.30742/equilibrium.v19i2.3069.
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This study aims to analyze the effect of DPK, FDR, and CAR on Murabahah Financing and also the effect of FDR and CAR on Non-Performing Financing at Islamic Commercial Banks registered with OJK for the 2017-20201 period. Of the 15 BUS, 8 BUS were obtained as research samples using a purposive sampling technique. Partial Least Square is used as a data analysis tool in this study. With the results of the study showing that third party funds have a negative effect on murabahah financing, Financing to Deposit Ratio has a negative effect on murabahah financing, Capital Adequacy Ratio has a positive effect on murabaha financing, Financing to Deposit Ratio has no effect on Non Performing Financing, Capital Adequacy Ratio has a negative effect towards Non-Performing Financing. From the results of the study it can be concluded that in order to increase Murabahah Financing and maintain the stability of the bank's NPF it is necessary to pay attention to third party funds, the Financing to Deposit Ratio and the Capital Adequacy Ratio.
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Mujizatullah, Mujizatullah. „KEBIJAKAN DAN PELAYANAN PEMBIAYAAN MURABAHAH TERHADAP TINGKAT KEPUASAN NASABAH“. JURNAL HUKUM EKONOMI SYARIAH 2, Nr. 1 (16.12.2018): 1–13. http://dx.doi.org/10.26618/j-hes.v2i1.1392.
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AbstrakJenis penelitian ini merupakan penelitian kuantitatif yang dilakukan di PT. Bank Sulselbar Syariah. Penelitian ini termasuk penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pelayanan pembiayaan Murabahah terhadap tingkat kepuasan nasabah pada PT. Bank Sulselbar Syriah Cabang Makassar. Dalam penelitian ini terdiri dari tiga variabel, yaitu PT. Bank Sulselbar sebagai X1, pelayanan pembiayaan Murabahah sebagai X2, dan tingkat kepuasan nasabah sebagai Y.Total Sampling dalam penelitian ini berjumlah 75 orang. Untuk gambaran pemgaruh pelayanan pembiayaan Murabahah, peneliti menggunakan lembar observasi dan wawancara bebas dan angket pada nasabah dan karyawan PT. Bank Sulselbar Cabang Makassar. Selanjutnya, data yang diperoleh melalui instrument tersebut kemudian diolah dengan bantuan aplikasi Partial Least Square (PLS) 2.0Hasil penelitian menunjukkan bahwa hasil analisis yang menggunakan uji t menunjukkan bahwa nilai thitung lebih kecil dari pada nilai ttable sehingga Ho diterima dan Ha diterima. Artinya pelayanan pembiayaan murabahah berpengaruh terhadap tingkat kepuasan nasabah pada PT. Bank Sulselbar Syariah Makassar.Kata Kunci: Kebijakan, Pelayanan, Pembiayaan Murabahah, Kepuasan NasabahAbstractThis type of research is a quantitative research conducted at Bank Sulselbar Ltd.Company Makassar Sharia Branch. This research includes quantitative research that aims to determine the effect of Murabahah financing services on the level of customer satisfaction at Bank Sulselbar Ltd.Company Makassar Sharia Branch Office. In this study consists of three variables, namely Ltd.Company Bank Sulselbar as X1, Murabahah financing service as X2, and customer satisfaction level as Y.Total Sampling in this research amounted to 75 people. To illustrate the influence of Murabahah financing service, the researcher uses observation sheets and free interviews and questionnaires to customers and employees of Bank Sulselbar Ltd.Company Makassar Sharia Branch Office. Furthermore, the data obtained through the instrument is then processed with the help of Partial Least Square (PLS) 2.0 applicationThe results showed that the results of analysis using t test showed that the value of tarithmetic smaller than the value of ttable so H0 accepted and Ha accepted. It means service murabahah financing affects the level of customer satisfaction at Ltd.Company Bank Sulselbar Makassar.Keywords: Murabaha service, customer satisfaction
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Effendi, Bahtiar. „The Effect of Inflation and Murabaha on Profitability with NPF as an Intervening Variable“. Journal of Business Management Review 1, Nr. 2 (26.08.2020): 133–44. http://dx.doi.org/10.47153/jbmr12.322020.
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This study aims to determine the effect of inflation, murabaha on the profitability of BPRS mediated by Non Performing Financing (NPF). This study uses quantitative methods and data analysis using Path Analysis with the help of WarpPls 5.0 test tool. Data sources are secondary data obtained from the official website of Bank Indonesia and the Sharia Banking Statistics Report. The results showed that: (1) Inflation did not affect the profitability of BPRS (2) Murabaha financing negatively affect the profitability of BPRS; (3) NPF has a negative effect on profitability of BPRS; (4) Inflation has no effect on NPF of BPRS; (5) Murabahah has a positive effect on NPF of BPRS; (6) NPFs can not mediate the inflation and profitability relationship of the BPRS; (7) NPF mediates the murabahah and profitability of BPRS
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Manne, Firman, Muh Idris und Erni Erni. „Murabahah accounting in BNI Syariah Makassar“. Indonesia Prime 2, Nr. 1 (27.07.2018): 14–21. http://dx.doi.org/10.29209/id.v2i1.16.
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This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accounting in BNI Syariah. Design methodology used comparative analysis between accounting theory and practice in Syariah banking.The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording, and disclosure, except for accounting treatment when event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received