MANAJEMEN RISIKO PRODUK PEMBIAYAAN MURABAHAH DI BPRS BAROKAH DANA SEJAHTERA YOGYAKARTA

Murabahah is a form of sale and purchase agreement that must be subject to the rules and general law of sale and purchase that applies in muamalah islamiyah. Murabahah in Islamic banking is principally based on the purchase price and related costs and agreement on profit. This research aims to find out what the risks that occur in murabahah financing products, know the application of risk management and the efforts made in reducing the risk of murabahah financing products in BPRS Barokah Dana Sejahtera Yogyakarta. This research is a type of qualitative research. Data obtained using observation, interview and documentation methods. The analytical method used is the method according to Miles and Huberman that is data codification, data presentation, and conclusion drawing. While the data validity is done by source triangulation method. The results of the study show several risks inherent in murabahah financing products in BPRS Barokah Yogyakarta Sejahtera Fund. These risks include unexpected and unpredictable risks, credit risk and operational risk. The murabahah financing risk management process conducted at BPRS Barokah Dana Sejahtera is divided into several stages, namely risk identification, risk measurement, risk monitoring, and risk control. However, the risk that often occurs in murabahah financing in BPRS Barokah Dana Sejahtera Yoyakarta is credit risk