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