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1

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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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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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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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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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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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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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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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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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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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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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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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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13

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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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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Lubis, Deni, Olga Aulia Pranayutantri, and 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, no. 01 (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 us
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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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Hikmah, Nur, Rahman Ambo Masse, and Damira. "IMPLEMENTASI HYBRID CONTRACT PADA PEMBIAYAAN MURABAHAH BIL WAKALAH DI BNI SYARIAH CABANG MAKASSAR." BANCO: Jurnal Manajemen dan Perbankan Syariah 2, no. 1 (2020): 65–80. http://dx.doi.org/10.35905/banco.v2i1.1345.

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Hybrid contract that is collecting two or more contracts in one financing. Murabaha financing product is an example of a financing product that is often compiled with a wakalah contract that aims to make customers free to choose the items needed because the bank is unable to provide all the items customers need. This study discusses the implementation of hybrid contracts in murabaha financing wakalah with a focus of research to determine the provisions of hybrid contracts in murabaha financing wakalah and implementation of the provisions of hybrid contracts murabaha bil wakalah BNI Syariah KC
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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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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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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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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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Syarifuddin, Syarifuddin, Imam Fawaid, and Faizul Islam. "PEMBIAYAAN MURABAHAH DI KSPPS BMT NU JAWA TIMUR DALAM PANDANGAN EKONOMI SYARIAH." Iltizam : Jurnal Ekonomi dan Keuangan Islam 2, no. 1 (2024): 103–20. http://dx.doi.org/10.35316/iltizam.v2i1.5482.

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Islamic financial institutions in the midst of society have an important role in helping meet community needs, especially murabaha financing products. Where BMT NU already has a plan that has been designed to achieve common goals, before that product is everything that can be offered to customers to get a good response and be able to satisfy customer needs. And the product offered by the Tlogosari Branch of BMT NU is murabahah financing where the BMT NU provides financing to partners who apply for financing to buy goods but lack funds or even have no funds at all by way of installments. This s
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Rahmawati, Rahmawati, Eko Budianto, and Putri Sri Anita. "ANALISIS PENGARUH INFLASI, BI RATE, CURRENCY EXCHANGE (SEBAGAI VARIABEL INTERVENING) TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI TAHUN 2013-2018." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 3, no. 1 (2019): 1–30. http://dx.doi.org/10.52490/jeskape.v3i1.437.

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The title of this research is: "Analysis of the Influence of Inflation, Currency Exchange Rates and BI Rate on Murabahah Financing at Bank Syariah Mandiri (BSM) in 2013-2018." The formulation of the problems in this study are: 1) What is the effect of inflation on murabaha financing in Bank Mandiri Syariah (BSM) in 2013-2018? ?, 3) What is the effect of the BI Rate on murabaha financing at Bank Mandiri Syariah (BSM) in 2013-2018 ?. 4) Does inflation, currency rates and bi rates have a simultaneous effect on murabaha financing at Bank Mandiri Syariah (BSM) in 2013-2018?. While the research meth
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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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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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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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Ira Farlizanty Tri Rahadi, Ira Farlizanty Tri Rahadi, and Fadllan. "Penerapan Penerapan PSAK No. 102 di BMT UGT Nusantara Cabang Pamekasan." Shafin: Sharia Finance and Accounting Journal 4, no. 1 (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 quali
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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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Effendi, Bahtiar. "The Effect of Inflation and Murabaha on Profitability with NPF as an Intervening Variable." Journal of Business Management Review 1, no. 2 (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
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Anisa, Linda Sri, and Fifi Afiyanti Tripuspitorini. "ANALISIS PENGARUH DANA PIHAK KETIGA, NON PERFORMING FINANCE MURABAHAH, DAN INFLASI TERHADAP PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA." Jurnal Maps (Manajemen Perbankan Syariah) 3, no. 1 (2019): 52–64. http://dx.doi.org/10.32483/maps.v3i1.30.

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This study aims to determine how the influence of DPK, Murabaha NPF, and inflation towards Murabaha Financing partially or simultaneously at the Indonesian Sharia Commercial Bank for the period of 2016-2018. In this study, the method used is a quantitative method and uses secondary data. Secondary data were obtained from Shariah Banking Statistics reports published by the Otoiritas Jasa Keuangan (OJK) and Bank Indonesia int the period January 2016 -December 2018. The data in this study were 36 data. The technique analysis used in this study is multiple linear regression using the SPSS 23 appli
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Anisa, Linda Sri, and Fifi Afiyanti Tripuspitorini. "ANALISIS PENGARUH DANA PIHAK KETIGA, NON PERFORMING FINANCE MURABAHAH, DAN INFLASI TERHADAP PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA." Jurnal Maps (Manajemen Perbankan Syariah) 3, no. 1 (2019): 52–64. http://dx.doi.org/10.32627/maps.v3i1.141.

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This study aims to determine how the influence of DPK, Murabaha NPF, and inflation towards Murabaha Financing partially or simultaneously at the Indonesian Sharia Commercial Bank for the period of 2016-2018. In this study, the method used is a quantitative method and uses secondary data. Secondary data were obtained from Shariah Banking Statistics reports published by the Otoiritas Jasa Keuangan (OJK) and Bank Indonesia int the period January 2016 -December 2018. The data in this study were 36 data. The technique analysis used in this study is multiple linear regression using the SPSS 23 appli
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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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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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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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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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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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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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Rindyi Putri Lestari and Fauzatul Laily Nisa. "Pengaruh Implementasi Prinsip Syariah dalam Produk Pembiayaan Murabahah Bank Syariah Terhadap Kinerja Keuangan UMKM: Kajian Literatur." JURNAL EKONOMI BISNIS DAN MANAJEMEN 2, no. 3 (2024): 17–29. http://dx.doi.org/10.59024/jise.v2i3.736.

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Murabaha financing is one of the Islamic financing products that is popular among MSMEs. This product is in accordance with Islamic sharia principles which prohibit usury and encourage fair buying and selling transactions. This study aims to analyze the implementation of sharia principles in murabahah financing products of Islamic banks on the financial performance of MSMEs. A literature review was conducted to understand the concepts of sharia principles, murabaha financing, and MSMEs financial performance. Data were collected from various sources, journals, including books, and other reliabl
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Riki Pranata and Waizul Qarni. "Pengaruh Pembiayaan Mitraguna Berkah Dengan Akad Murabahah Terhadap Kesejahteraan Pegawai Negeri Sipil Kabupaten Aceh Singkil." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah 1, no. 3 (2023): 253–62. http://dx.doi.org/10.59059/jupiekes.v1i3.370.

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Banking institutions have the function of collecting and distributing public funds, with reference to the BSI KCP Singkil bank with a sharia system that uses a murabaha contract, so that the existence of partner-to-blessing financing as a welfare effort for Civil Servants (PNS), causes controversy with the concept of conventional banks with a system interest with its murabahah concept. This study aims to determine the financing of Mitraguna Blessing with a murabaha contract for the welfare of Civil Servants (PNS) of Aceh Singkil Regency in Islamic banking. This research is a type of field rese
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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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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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Jannah, Khiliatul, and Sofi Faiqotul Hikmah. "PENGARUH MARGIN DAN KUALITAS PELAYANAN ISLAMI TERHADAP KEUASAN ANGGOTA PADA PEMBIAYAAN MURABAHAH DI BMT MUAMALAT KALIBARU KABUPATEN BANYUWANGI." JPSDa: Jurnal Perbankan Syariah Darussalam 2, no. 2 (2022): 208–19. http://dx.doi.org/10.30739/jpsda.v2i2.1491.

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This study aims to Knowing the Effect of Margin (X1) and Islamic Service Quality (X2) on Member Satisfaction (Y) on Murabahah Financing at BMT Muamalat Kalibaru. This study uses a quantitative approach to the type of explanatory research. The sample in this study was a member of BMT murabaha financing that had been a member of 1 year using probability sampling techniques obtained by the number of respondents 40 members. The analysis tool uses multiple linear regression with the help of SPPS 23. The results of the study 1) Margin (X1) has a positive and significant effect on Member Satisfaction
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Agustina, Maulida, and Khoirul Fathoni. "Hukum Produk Cicil Emas di Bank Syariah Mandiri Ponorogo." Rechtsvinding 1, no. 1 (2023): 19–24. http://dx.doi.org/10.59525/rechtsvinding.v1i1.155.

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This study examines one of the products in Mandiri Islamic banks, namely gold installment products that use a murabaha contract. the problem is with the item, when the contract occurs, the object of the contract or gold is not owned by the independent Islamic bank and at the beginning of this contract there is a price discount agreed at the beginning of the contract when the customer pays off the installments at the beginning of the contract. The purpose of this study was to find out the law on murabahah contracts on gold installment products at Mandiri Syariah Bank Ponorogo and the law on mur
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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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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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Deo Wijaya Zendrato, Sri Wahyuni, and Rani Febriyanni. "Pengaruh Pembiayaan Murabahah Terhadap Laba PT. Bank SUMUT Syariah KCP Stabat Periode Tahun 2020-2022." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah 1, no. 2 (2023): 01–14. http://dx.doi.org/10.59059/jupiekes.v1i2.745.

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This study aims to determine the effect of the distribution of murabahah financing on PT. Bank SUMUT Syariah KCP Stabat. The data source for this research was obtained from the financial statements of PT. Bank SUMUT Syariah KCP Statutory period 2020-2022. Processing and in this study using the computer program SPSS and Microsoft Office Excel. Data analysis in this study used descriptive statistics, classical assumption tests, hypothesis testing, and simple linear regression analysis. Based on this test it is explained that there is a significant influence between murabaha financing on PT. Bank
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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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Perawati, Perawati, Mursal Mursal, and Muhammad Fauzi. "Dynamics of Murabahah Disputes: Factor Analysis and Decisions of the Indonesian Religious Courts (2010-2024)." AL-FALAH : Journal of Islamic Economics 9, no. 2 (2024): 17–42. https://doi.org/10.29240/alfalah.v9i2.11146.

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Purpose: This paper aims to examine the factors contributing to the resolution of Murabaha contract disputes in religious courts.Design/Method/Approach : This research uses content analysis, applying a qualitative approach with primary data obtained from Murabaha dispute resolution decisions in Indonesian Religious Courts from 2010 to 2024, accessible via the website https://bangunan3.mahkamahagung.go.id using the keyword 'Murabahah.' Secondary data is sourced from journals and books to supplement the research material.Findings: Based on the data obtained from the website https://bangunan3.mah
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