Majalah Ilmiah 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