Tinjauan Hukum Islam Terhadap Pelaksanaan Akad Murabahah Di Bumdesa Syariah Kembang Setanjung Kecamatan Tambusai Utara Kabupaten Rokan Hulu

ABSTRACT REVIEW OF ISLAMIC LAW ON THE IMPLEMENTATION OF MURABAHAH CONTRACTS IN SHARIA KEMBANG BUMDESA SETANJUNG, TAMBUSAI NORTH DISTRICT ROKAN HULU DISTRICT BUMDesa Syariah Kembang Setanjung is a financial institution located in Tanjung Medan village which is engaged in community economic business and sharia savings using murabahah and mudharobah contracts. Murabahah financing is basically a sale and purchase transaction of goods with an agreed additional profit. The problem formulation of this research is how is the mechanism of murabahah contract financing in Sharia BUMDes and whether in practice murabahah contracts in Sharia BUMDes Kembang Setanjung Keb. North Tambusai Kab. Rokan Hulu is in accordance with Islamic sharia. This study aims to determine the mechanism of murabahah contract financing in Sharia BUMDes. The type of this research is empirical legal research (Field Research), namely research with field data as the main source, which is descriptive analytical. The data collection techniques are interviews and documentation. After the data was obtained, it was analyzed using qualitative normative analysis. And the last step is drawing conclusions using the inductive method, namely drawing conclusions starting from specific things to general ones. The results of the research are the mechanism of murabahah financing in Sharia BUMDesa Kembang Setanjung Kec. North Tambusai Kab. Rokan Hulu is well structured and in accordance with several theories and implementation standards, and the application of the murabahah contract in the financing has fulfilled the pillars and requirements of murabahah, but is not in accordance with the sharia system because there is still an element of usury in practice