Implementasi Akad Pembiayaan Murabahah Pada Baitul Maal Wa Tanwil (BMT) Ummi Kecamatan Bagan Sinembah Kabupaten Rokan Hilir

Murabahah is a sale and purchase contract of certain goods that the seller determines the purchase price of the goods to the buyer and then sells it to the buyer with a condition that the expected profit is in a certain amount. In a Murabahah contract, the seller sells the goods by asking for an excess of the purchase price and the selling price. The difference between the purchase price and the selling price is called the Profit Margin. This thesis is the result of a study on “The Implementation of the Murabahah financing Contracts at Baitul Maal Wa Tanwil (BMT) UMMI, Bagan Sinembah District, Rokan Hilir Regency. The problem formulation of the study is how to Implement Murabahah Financing Contracts at Baitul Maal Wa Tanwil (BMT) UMMI. The aim of this study is to investigate the implementation of the Murabahah Contracts at Baitul Maal Wa Tanwil (BMT) UMMI. The type of the study is a field research conducted at BMT UMMI, with qualitative approach. The data collection techniques of the study are observation, interviews and documentation, then the data are analyzed by using descriptive methods. The implementation of Murabahah contracts at BMT UMMI is in accordance with its terms and conditions that the Murabahah financing contract is a binding agreement. BMT UMMI only does the financing that has been agreed upon for the submission. The results of this study show that the implementation of Murabahah Financing Contracts at BMT UMMI is in accordance with Sharia provisions based on the Fatwa of DSN MUI No.04/DSN-MUI/IV/2000 concerning Murabahah Financing