KESESUAIAN IMPLEMENTASI AKAD MURABAHAH PADA PEMBIAYAAN PEMILIKAN RUMAH (PPR) BANK SYARIAH MANDIRI KCP SOEKARNO-HATTA TERHADAP PERATURAN BANK INDONESIA (PBI)

Of the many contracts with Islamic banks, murabaha contracts are the most widely used by Islamic banks. One financing that uses this agreement is the provision of financing to own a house. The rules regarding murabaha are regulated in Indonesian Bank Regulations (PBI). This study aims to find out about the appropriateness of the implementation of the murabaha contract in the financing of housing ownership (PPR) Bank Syariah Mandiri KCP Soekarno-Hatta Malang against Bank Indonesia (PBI) regulations. This research is a qualitative research with a case study approach. Namely by coming directly to the location of the study to collect data on the implementation of the murabahah contract on housing finance (PPR) then compare with the Indonesian bank regulation (PBI) on murabahah. Bank Indonesia regulations regarding murabahah will be explained further in Indonesian bank circulars. Data collection techniques applied were interviews, observation and documentation. Then the data will be analyzed by descriptive inductive methods. Namely collecting all primary and secondary data, after that describe the data and make conclusions. The results showed that the implementation of murabaha contract in the financing of home ownership (PPR) of Bank Syariah Mandiri KCP Soekarno-Hatta was in accordance with Bank Indonesia regulations that have been described in a circular letter of Bank Indonesi