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Journal articles on the topic 'Murabahah'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Rosa, Sindy Silvya, and 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, no. 2 (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 line

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2

Sup, Devid Frastiawan Amir, and Ifandi Suhendi. "KONSEP MUQASAH PADA PEMBIAYAAN MURABAHAH DALAM PERSPEKTIF FATWA DSN-MUI." Kodifikasia 16, no. 1 (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

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3

Eliza, Any. "Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah." Jurnal Ilmiah Ekonomi Islam 8, no. 3 (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 scienti

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4

Siswoyo. "Analisis Penerapan Akad Murabahah untuk Kebutuhan Produktif Anggota Nasabah BMT Mandiri Sejahtera." Journal Islamic Banking 4, no. 1 (2024): 44–49. http://dx.doi.org/10.51675/jib.v4i1.798.

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Abstract Murabaha is one of the transactions contained in the Islamic economic system. Murabaha is defined as someone who sells an item by asserting the purchase price to the buyer and the buyer pays it at a higher price as profit. The contract is a consumptive contract, meaning that transactions are only carried out for temporary agreements, such as agreements to purchase vehicles, electronic devices, and so on. However, over time there are many Islamic economic institutions that use the contract for the purposes of long-term transactions. This is something new and unknown in transactions mur

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5

Faizin, Nurul, and 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, no. 1 (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

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6

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, no. 1 (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 a

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7

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, no. 01 (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 Isl

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8

Husna, Asmaul, Marliyah Marliyah, Haris Al Amin, Julfan Saputra, and Wahyu Syarvina. "Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah." Jurnal EMT KITA 5, no. 2 (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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9

Zamroni, M. Afif, Lisa Purwati, and 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, no. 2 (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 Islam

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10

Damayanti, Erna. "APLIKASI MURABAHAH PADA LEMBAGA KEUANGAN SYARIAH." El-jizya : Jurnal Ekonomi Islam 5, no. 2 (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 appl

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11

Walisma, Ninda. "IMPLEMENTASI MURABAHAH BIL WAKALAH PADA PRODUK PEMBIAYAAN KREDIT USAHA RAKYAT (KUR) PT. BANK SYARIAH INDONESIA KCP NAGAN RAYA 2." Journal Boas : Business, Economics, Accounting And Management 1, no. 02 (2023): 74–81. https://doi.org/10.54209/boas.v1i02.148.

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Penelitian ini bertujuan untuk mengetahui implementasi murabahah bil wakalah, penyertaan akad wakalah dalam pembiayaan murabahah terhadap penyertaan akad wakalah dalam pembiayaan murabahah yang dilakukan PT. BSI KCP Nagan Raya 2. Metode penelitian yang digunakan adalah metode penelitian deskriptif kualitatif. Hasil dari penelitian menunjukkan bahwa Implementasi akad murabahahdi BSI KCP Nagan Raya 2 dengan menggunakan akad murabahah sejalan dengan beberapa ketentuan terkait dengan rukun, syarat dan akad.

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12

Apriliani, Fajar, and Mohammad Rofiuddin. "Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis." Journal of Accounting and Digital Finance 2, no. 2 (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. Th

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13

Ernawati, Lies, Unti Ludigdo, and Ari Kamayanti. "KERAGAMAN PEMAKNAAN MURABAHAH." EKUITAS (Jurnal Ekonomi dan Keuangan) 16, no. 4 (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 ha

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Ernawati, Lies, Unti Ludigdo, and Ari Kamayanti. "KERAGAMAN PEMAKNAAN MURABAHAH." EKUITAS (Jurnal Ekonomi dan Keuangan) 16, no. 4 (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 ha

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15

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, no. 1 (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 experien

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16

Muslina, Muhammad Adnan, and Ridwan Nurdin. "Aktualisasi Wakalah dalam Pembiayaan Murabahah di PT. Bank Aceh Syariah: Studi Komparasi Penerapan PSAK Nomor 102." Shafin: Sharia Finance and Accounting Journal 5, no. 1 (2025): 16–28. https://doi.org/10.19105/sfj.v5i1.17234.

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Aktualisasi Pembiayaan Murabahah pada PT. Bank Aceh Syariah mayoritas menerapkan transaksi murabahah tanpa pesanan. Model ini oleh pihak bank diklasifikasikan menjadi tiga model yakni aplikasi murabahah dengan tambahan akad wakalah, transaksi murabahah ditambah wakalah dan urbun dan murabahah ditambah uang muka tanpa akad wakalah. Pada operasionalnya, entitas perbankan lebih dominan menerapkan model pertama dengan alasan efensiensi. Transaksi ini mengharuskan pengakuan akad wakalah dalam perolehan objek murabaha. Akan tetapi, pihak bank tidak menghadirkan akad tersebut dalam pencatatannya sehi

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17

Melina, Ficha, and Marina Zulfa. "Implementasi Pembiayaan Murabahah pada Baitul Mal Wat Tamwil (BMT) Kota Pekanbaru." Journal of Economic, Bussines and Accounting (COSTING) 3, no. 2 (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

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18

Rusmini, Rusmini, Ahnaf Maulana, and Bagus Aldio Diantoro. "Penerapan Prinsip Akuntansi Syariah Dalam Transaksi Murabahah Pada Industri Perdagangan." Al-tsaman : Jurnal Ekonomi dan Keuangan Islam 4, no. 01 (2024): 44–55. http://dx.doi.org/10.62097/al-tsaman.v4i01.1685.

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Murabahah is a sale and purchase contract with a pre-agreed profit principle between the seller and the buyer. In a murabahah transaction, the seller and buyer must be clear and there is no element of fraud. Because the main principle of murabahah is transparency and fairness in transactions. The purpose of this paper is to determine and ensure that murabaha transactions are in accordance with sharia principles. This involves the avoidance of prohibited practices such as usury, gharar and maysir. The results of this study show the application of murabahah transactions using Islamic accounting

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19

Muin, Sri Adrianti, and 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, no. 1 (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 i

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20

Setiyati, Esti, and Shinta Nuriah Waruwu. "Analysis of Financing with Murabahah Agreements." Jurnal Ilmiah Akuntansi Kesatuan 11, no. 3 (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

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Raihan Putri and Fitri Yanti. "IMPLEMENTASI AKAD MURABAHAH DAN PERMASALAHANNYA DALAM PERBANKAN SYARIAH." Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah 15, no. 2 (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 viola

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Ariyanti, Ira, Ganjar Santika, and 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, no. 2 (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

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23

Mukhlis, Mukhlis. "Analisis Manajemen Risiko dalam Pembiayaan Murabahah pada PT. BPRS Baiturrahman di Aceh Besar." Lentera: Indonesian Journal of Multidisciplinary Islamic Studies 3, no. 2 (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

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Rahman, Fadali, Fahrul Fata, and Miftahol Arifin. "ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI KSPPS SIBISA AL-KHAIRAT." Prospeks: Prosiding Pengabdian Ekonomi dan Keuangan Syariah 1, no. 1 (2023): 1–15. http://dx.doi.org/10.32806/pps.v1i1.253.

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KSPPS SIBISA Al-Khairat Pamekasan menawarkan produk yang tidak jauh berbeda dengan lembaga keungan yang lain, hanya saja KSPPS SIBISA Al-Khairat Pamekasan memiliki produk unggulan yang paling banyak digemari oleh anggota yakni produk pinjaman dana dengan akad murabahah. Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan pembiayaan murabahah pada Di KSPPS SIBISA Al-Khairat Pamekasan dengan PSAK 102. Penelitian ini termasuk dalam jenis penelitian kuantitative dengan menggunanakan metode analisis laporan keuangan tahun 2016. Hasil penelitian menunjukkan bahwa penerapan akuntansi syari

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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, no. 2 (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 BRISy

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Dedi Mardianto. "Determinan Pembiayaan Bermasalah Produk Akad Murabahah pada Bank Umum Syariah di Indonesia." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah 3, no. 2 (2025): 18–34. https://doi.org/10.59059/jupiekes.v3i2.2209.

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This research was conducted to analyze the factors that influence the problematic financing of murabaha contract products at Islamic commercial banks in 2017-2021 with research samples of Islamic commercial banks in Islamic banking statistics published by the Financial Services Authority (OJK) and analyzed using multiple linear regression. The results of the analysis obtained a significant negative effect of murabahah financing and interest rates on problematic financing of murabahah contract products. Meanwhile, capital adequacy has a negative but not significant effect on financing problemat

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R Agrosamdhyo. "Application of Murabahah Agreement in Griya Purchase Financing at BSI Sub Branch Office Gatsu Denpasar." International Conference on Education, Social Sciences and Technology (ICESST) 2, no. 2 (2024): 575–79. https://doi.org/10.55606/icesst.v2i2.395.

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Bank Syariah Indonesia has been providing Islamic financial products and services, including murabahah agreement, in order to cater to the growing demand for Sharia-compliant financing options. One of the key areas where murabahah agreement is applied is in the financing for purchasing homes, known as Griya Purchase Financing. Griya purchase Financing is one of the financing companies owned by BSI KCP Gatsu Denpasar. However, this financing often encounters problems in the purchase process. The aims of this study are: to find out the factors that lead to a murabahah contract in the financing o

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Brianto, Iqbal Andhi. "ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PEMBIAYAAN BANK SYARIAH DI INDONESIA." Jurnal Ekonomi dan Bisnis 22, no. 2 (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. D

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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, no. 2 (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 e

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Andriyono, Andriyono, and Dhafir Miftah. "Analisis Perlakuan Akuntansi Syariah Pada Pembiayaan Murabahah Berdasarkan PSAK 102 Di Bmt Nu Cabang Banyuputih Kabupaten Situbondo." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 1 (2024): 16–25. https://doi.org/10.35316/mazinda.v1i2.4477.

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The accounting treatment for murabahah financing in practice in BMT NU Banyuputih Branch, Situbondo Regency needs to be considered, as the accounting treatment must be in accordance with the accounting standards in PSAK 102 which includes a process to identify, measure, and report economic information that may have an assessment in making decisions that precise, clear and believable to its users and readers. Until now, many murabahah accounting treatments have not complied with the rules stipulated in PSAK no. 102. This study aims to determine the implementation of murabahah financing at BMT N

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Fadilla, Fadilla, and 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, no. 4 (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 si

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Ali, Misbahul, and 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, no. 1 (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 tw

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Mustikawati, Yuli, and 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, no. 1 (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 o

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Herzeqovina, Berlian. "Application of Cash Base and Accrual Base on Al-Murabahah Financing in Muamalat Bank Indonesia." Journal of Islamic Economic Scholar 1, no. 2 (2020): 240. https://doi.org/10.14421/jies.2020.1.2.240.

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This research is motivated by the need to record every trade, as mandated in QS Al Baqarah verse 282, so that people who make transactions or invest become safe and lose any doubt. This study aims to determine the Application of Cash Basis and Accrual Basis for al murabaha financing at PT. Bank Muamalat Indonesia and to find out whether it is in accordance with the application of cash basis and accrual basis according to PSAK 102 and PAPSI at PT. Bank Muamalat Indonesia. The data used in this research is secondary data. Data collection techniques are with field research and library research. T

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Habibah, Muzayyidatul, and Alfu Nikmah. "ANALISIS PENERAPAN AKUNTANSI SYARIAH BERDASARKAN PSAK 102 PADA PEMBIAYAAN MURABAHAH DI BMT SE-KABUPATEN PATI." Equilibrium: Jurnal Ekonomi Syariah 4, no. 1 (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. I

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Aslina, Neri, and 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, no. 1 (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 th

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Alam, Azhar, Sanitra Septiana, Afief El Asfahany, and 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, no. 1 (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

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Syaifullah, Hamli. "PENERAPAN FATWA DSN-MUI TENTANG MURABAHAH DI BANK SYARIAH." Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam 17, no. 2 (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

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Khotmi, Herawati. "Pengaruh Kinerja Keuangan Terhadap Pembiayaan Murabahah Dengan Dana Pihak Ketiga Sebagai Pemoderasi." Jesya (Jurnal Ekonomi & Ekonomi Syariah) 5, no. 1 (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 (fo

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Khakim, Moch Faizul, and Gunarto Gunarto. "IMPLEMENTASI PERJANJIAN PEMBIAYAAN JUAL BELI (MURABAHAH) DI BANK NEGARA INDONESIA ( BNI ) SYARIAH CABANG SEMARANG." Jurnal Akta 4, no. 3 (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 Muraba

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Fiyo Safira. "PENYELESAIAN PEMBIAYAAN BERMASALAH AKAD MURABAHAH PERSPEKTIF HUKUM EKONOMI SYARIAH." Al Itmamiy Jurnal Hukum Ekonomi Syariah (Muamalah) 6, no. 1 (2024): 15–23. http://dx.doi.org/10.55606/ai.v6i1.919.

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Murabaha contract financing is a financing product that is quite attractive to customers because besides being easy, the process is also easy. However, even though it is easy and easy murabaha financing also has many problems. There are many factors that experience problematic financing, one of which is that the customer is bankrupt, the economy is declining, the capital does not return. So in this case the BMT must resolve problematic financing according to Islamic law. So the focus of research in this study is how is the practice of murabahah contract financing from the perspective of Sharia

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Rachman, Abdul. "MODEL IMPLEMENTASI AKAD MURABAHAH PADA PRODUK PEMBIAYAAN PERBANKAN SYARIAH DI INDONESIA." Madani Syari'ah 6, no. 1 (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 menyama

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Madjid, St Salehah. "KONSEP AKAD MURABAHAH DAN APLIKASINYA PADA PERBANKAN SYARIAH." JURNAL HUKUM EKONOMI SYARIAH 1, no. 1 (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 secar

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Latifah, Latifah. "Pengaruh Pembiayaan Murabahah Dan Pembiayaan Musyarakah Terhadap Return On Asset (Roa) Pada Pt Bank Sumut Kcp Syariah Karya Periode 2018-2021." JPSDa: Jurnal Perbankan Syariah Darussalam 4, no. 1 (2024): 1–14. https://doi.org/10.30739/jpsda.v4i1.2391.

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This research was conducted with the aim of analyzing the effect of murabahah financing and musyarakah financing on the return on assets of PT Bank Sumut KCP Syariah Karya. The method used in this research is descriptive quantitative method. In this study there are three variables consisting of two independent variables and one dependent variable. The independent variables in this study are murabaha financing and musyarakah financing while the dependent variable is return on assets. The results of this study indicate that partially murabahah financing has no effect on ROA but musyarakah financ

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FA, Jalaluddin. "Penambahan Kuasa Membeli dalam Pembiayaan Murabahah pada Praktik Bank Syariah." Wajah Hukum 4, no. 1 (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.

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Mukhlis, Mochamad, and Shabrun Jamil. "Implementasi Manajemen Risiko Pembiayaan Murabahah bil Wakalah pada Peternak Sapi." Economic : Jurnal Ekonomi dan Hukum Islam 13, no. 01 (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 r

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Zulhilmi, Muhammad. "DEBTOR COMMITMENT IN THE IMPLEMENTATION OF WAKALAH." JURISTA: Jurnal Hukum dan Keadilan 2, no. 2 (2018): 180–98. http://dx.doi.org/10.22373/jurista.v2i2.46.

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The purpose of this research is to find out how the wakalah contract at Bank Aceh Syariah Capem IAIN-Darussalam on the purchase of ma'qud alaih in murabahah financing is also to find out how the debtor's understanding of the wakalah contract on the delegation of the purchase of murabahah financing objects and to find out how the debtor's consistency in implementing the wakalah contract in purchasing murabahah financing objects. From the results of further analysis, it is known that the implementation of wakalah in purchasing ma'qud alaih murabahah financing at the applicable Sharia'ah Bank is

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Erick S Yahya and Supandi Rahman. "DETERMINANT INFLATION ON MURABAHAH FINANCING IN SHARIA BANKS IN INDONESIA 2015-2019." Mutanaqishah : Journal of Islamic Banking 1, no. 1 (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 Murabah

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Erick S Yahya and Supandi Rahman. "Determinant Inflation on Murabahah Financing in Sharia Banks in Indonesia 2015-2019." Mutanaqishah : Journal of Islamic Banking 1, no. 1 (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 t

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Dimas Adi Wicaksono, Heru Yulianto, Mudjiyono Indonesia, and Bambang Widjanarko Susilo. "SEBUAH UPAYA PENINGKATAN PROFITABILITAS BERDASAR DANA PIHAK KETIGA MELALUI KONSEP PEMBIAYAAN SYARIAH." Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis 1, no. 1 (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

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