THE IMPLEMENTATION OF MURABAHAH CONTRACT ON SYARIAH BANK RELATED TO THE FATWA DSN NO. 10 / DSN-MUI / IV / 2000

Abstract

Abstract. Shariah banking is totally different from conventional banking, because its operational not only consider prudential principle but also have to comply to syariah principles. One of its products is the distribution of financing with a sale and purchase agreement known as murabahah. Murabahah contract is always accompanied by wakalah contract which is a complementary contract that serves to bridge the limitations of murabahah. The purpose of this research is to know how the implementation of murabahah contract in syariah bank related to the Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia No. 10 / DSN-MUI / IV / 2012. This research uses normative juridical approach method which aims to find the principles of positive law and positive law doctrines. This research is an analytical descriptive research. Murabahah scheme implementation in shariah bank is always executed together with murabahah contract. Murabahah scheme should be done after the wakalah contract and goods purchased by customers have been received and receipt of purchase has been submitted to Shariah bank. In the murabahah agreement mentioned about the purchase price of goods plus the profit margin agreed by the shariah bank with the customer.

 

Keywords: Murabahah Contract, Syariah Bank, Fatwa DSN No. 10 / DSN-MUI / IV / 2000