Aplikasi Konsep Akad Murâbahah pada BPRS Metro Madani Cabang Kalirejo Lampung Tengah

Abstrak

This research aims to find out more about the concept application of   Murabahah   at   BPRS   Metro   Madani   Branch   Kalirejo Central  Lampung  .  This  is  a  qualitative  descriptive  study using data collection techniques , interviews , observations and documentations . Determination of the respondents as informants were selected through a search of people who are competent and able to represent and representative in extracting the required information . In this case , the activities of interviews were done not only with the leaders of BPRS Metro Madani branch Kalirejo Central Lampung but also Admind Financing ( legal section and engagement ) on murâbahah financing and AO ( Accounts Officer

) . All these data are analyzed inductively. Based on the result of the research , there are some concepts application of Murabahah at BPRS Metro Madani Branch Kalirejo Central Lampung , they are: Customer apply for financing , AO ( Accounts Officer ) analyzes the financing. After funding is approved, the bank will immediately inform the client to perform the contract or akad , if the bank has the goods of murabaha, the contract is immediately done. However , if BPRS Metro Madani do not have goods

of Murabaha yet , wakalah here is used ( although basically Murabahah is also carried out at that time but with different date formats ) , after the signing of the contract completed , there will be disbursement of funds to the customer’s account, then the customer debets the money to purchase murabahah goods for and on behalf of the bank . The next step is delivery of goods. If wakalah  contract is used, the goods move from the developer to the customer. Otherwise, if murabahah contract is directly used, the goods will move from developer to the bank, and from  the bank to the customer . The last step is the customers begin to make payments or refunds in the form of the cost plus an agreed bank profit at the beginning of the contract .