ANALISIS AKAD MURABAHAH PADA PRODUK PEMBIAYAAN CICILAN EMAS DI PT. BANK SYARIAH INDONESIA KANTOR CABANG PASURUAN

Abstract

Analysis of the murabahah contract for gold installment financing products at PT Bank Syariah Indonesia Pasuruan Branch Office shows that the financing mechanism has been running according to sharia principles, especially in terms of determining the selling price, margin, and the process of gold ownership by the bank before being sold to customers. The implementation of the provisions of the DSN-MUI Fatwa No. 77/DSN-MUI/VI/2010 is the main basis for ensuring that non-cash gold transactions are carried out without elements of usury, gharar, or speculation. Field practice shows that the administrative process, financing requirements, and installment scheme have been designed to provide convenience for customers, although obstacles are still found such as a lack of understanding of the murabahah contract structure among some customers. Overall, the implementation of the murabahah contract in gold installment financing at BSI KC Pasuruan has reflected sharia compliance and functions effectively as a community financing solution.