REKONSTRUKSI AKAD MURABAHAH (STUDI AKAD MURABAHAH DI BMT SM NU PEKALONGAN)

Abstract

This research tries to answer the question on how the implementation of akad murabahah (murabahah agreement) in BMT NU Pekalongan? Is there any requirement which possibly violating the agreement? And how is the solution so that the agreement complies with syari’ah? This is a descriptive qualitative research. Both primary and secondary data were collected through documentation. Data were analyzed in three steps: reduction, display and verification. Result shows that: 1. There are two kinds of agreement of murabahah in BMT NU Pekalongan: with wakalah and without wakalah. The implementation of murabahah in BMT NUPekalongan is complicated in its contract. There are at least four kinds of agreements, namely: murabahah loan, rent agreement, ijarah contract, and loan. 2. In the murabahah agreement with wakalah, there is some requirement which is not complied with shari’ah namely fake transaction. 3. There are two alternative of agreement reconstruction so the requirements are complied with shari’ah.