KONTRAK PEMBIAYAAN MURABAHAH DAN MUSAWAMAH

Abstract

Islamic bank is a financial intermediary (Intermediary Financial
Institution) whose operations are free from elements that are forbidden
by Islam, namely gambling, Gharar, Riba, Ryswah, and falsehood.
thus different from conventional banks whose. operations using the
principles of interest by most scholars say the same as usury. The
element that distinguishes Islamic bank with a conventional bank is the
necessity of Shariah Supervisory Board (DPS) under the auspices of the
National Sharia Council of the Indonesian Ulema Council (DSN-MUI).
Shariah Supervisory Board (DPS) is to monitor the operation of the
bank and the products it releases in order to remain in accordance with
the provisions of Shari’ah. Murabaha is a contract of sale of goods by
the price of the goods plus an agreed profit margin. Based on the bank’s
sale and purchase agreement to buy the goods ordered by and sold to
customers. Bank selling price is the purchase price of the supplier plus
an agreed profit.