Implementasi akad murabahah berbasis margin pada masa pandemi Covid-19

Researchers choose the research objects in BRI Syariah Malang Branch because they have high customer trust. Financing products at BRI Syariah Malang Branch one of them is murabahah. Murabahah is a product to buy and sell financing in cash and credit in accordance with Islamic principles. This study aims to find out the effect of the covid-19 pandemic on the use of murabahah margins. This research uses qualitative methods with two approaches, namely interviews and in-depth observations. The results of this study confirm that murabahah financing is the most desirable financing in the pandemic period of 93.2% and the most effective murabahah margin used during pandemics is the annuity method. The determination of this margin is in accordance with DSN Fatwa No: 84/DSN-MUI/XII/2012 on the determination of Murabahah Financing Benefits