Majalah Ilmiah UNIKOM
Vol.9, No. 2
187
H a l a m a n
MARGINMURABAHAH
BMT
SRI DEWI ANGGADINI
Program Studi Akutansi
Fakultas Ekonomi UNIKOM
BMT As-Salam is a micro finance institution that engages in Syari’ah economy.
Murabahah is short term financing for the purchases of capital goods, the prof-
its gained from the deal BMT selling price of goods (margin) and payment is pay-
able. In the BMT As-Salam there is a problematic partner is a partner who pays
the installment financing payments exceed the time limit. The aim of research
on BMT As-Salam is to know (1) Procedure murabahah (2) Calculation muraba-
hah margin.
Research methods using descriptive method, this method is used to describe a
unit of analysis is based on rules and an analysis of existing problems in the
field. Sources of data in this study there two sources of primary data and secon-
dary data sources. The primary data source is the owner and manager of capital
(by interviews), while the secondary data source is the study of literature or
books related to the research.
Financing procedures at the BMT As-Salam financing system adopted in ac-
cordance with Syaria’ah guidelines, effectively and efficiently with the provision
beforehand partners opened a savings account. Murabahah margin calculation
using the formula in calculating the margin percentage and selling price. Where
in determining the price, first explained how the purchase price plus costs and
added benefits to be gained by BMT
Keywords: Margin, financing, Murabahah
PENDAHULUAN
Latar Belakang Penelitian
Syariat
atau perilaku terhadap umat manusia
didalam melakukan aktivitas hidupnya. Baik
tata cara yang berkenaan dengan manusia
sebagai homo-sosiologis, homo-religius
maupun homo ekonomis. Dengan adanya
tata cara tersebut diharapkan akan
menciptakan perilaku umat tidak
menyimpang dari garis-garis yang telah
ditentukan, sehingga terciptalah kedamaian
dan ketentraman, juga saling menghargai
antar sesama umat, searah dengan tujuan
syariat Islam.
Perilaku umat yang berkenaan dengan
manusia sebagai mahluk ekonomis, yakni
manusia didalam melakukan kegiatan
hidupnya tidak lepas dari keterkaitannya
syariat
Islam telah mengajarkan hal-hal yang
berkaitan dengan masalah ekonomi, yang
fiqh
ekonomi dimasukan kedalam suatu kajian
fiqhfiqh muamalah
Dalam hal ini Ad-Dimyati menjelaskan,
muamalah
bidang
EKONOMI