INTERPRETASI DAN IMPLEMENTASI BANK SYARIAH TERHADAP HUKUM AKAD MURABAHAH YANG DITERBITKAN OLEH FATWA DSN-MUI DAN KOMPILASI HUKUM EKONOMI SYARIAH (KHES) PADA PEMBIAYAAN MIKRO (Studi Pada Bank Bri Syariah KCP Malang Batu)

This study aims to determine interpetasi and implementation of Bank BRI Syariah Malang Batu KCP against contract murabaha published by DSN MUI Fatwa and Sharia Economy Law Compilation (KHES) on micro-finance. This study is a qualitative study using two pensdekatan, namely normative, with the subject of legal research murabahah be examined using Sharia Board fatwa Nasioanal and Law Compilation of Islamic Economics. Data collection methods used are literature studies, interviews, observation and documentation. While the analysis of the data used normative analysis method, which is to interpret the study of law or other theory. The results showed that the interpretation of Islamic banks against the law murabahah show that, the law must be done by all employees and customers as the buyer must attach proof of purchase of goods (murabaha) to be submitted to the bank, and these activities are monitored by the center through internal audit represented by the Sharia Supervisory Board (DPS). While the implementation of BRI Syariah KCP Malang Batu using contract Wakalah bil murabaha, the reason because the banks do not have a stock of goods required by customers, as well as considering the efficiency of the time, so it is represented to clients to buy their own items needed, and murabahah made before goods principle belong to the bank