IMPLEMENTASI AKAD MURABAHAH PADA PERBANKAN SYARI'AH
Keywords:
Murabahah contract, Islamic banking, transparencyAbstract
ABSTRACT
The rapid development of the Islamic banking industry in Indonesia has made the murabahah contract the main financing instrument. However, the implementation of this contract still faces various challenges, such as non-compliance with sharia principles, lack of transparency in determining profit margins, and low sharia financial literacy in the community. This study aims to analyze the application of murabahah contracts in Islamic banking, identify the main challenges, and explore solutions to improve transparency and compliance with Islamic principles. This study uses a qualitative method with a literature study approach, which includes an analysis of scientific journals, books, Islamic banking regulations, as well as reports from the Financial Services Authority (OJK) and Bank Indonesia (BI). Content analysis techniques are used to identify patterns and trends in the implementation of murabahah contracts. The results showed that some Islamic banks still apply the deviant murabahah bil wakalah, where customers are asked to purchase goods on behalf of the bank, which is contrary to the principles of Islamic trade. In addition, the lack of transparency in profit margins causes uncertainty for customers and hinders trust in Islamic banking products. Low Islamic financial literacy is also a major obstacle, with only 46% of Indonesians understanding the basic concept of murabahah contracts. In terms of regulation, there are still gaps in the implementation of the DSN-MUI fatwa and OJK policies, which have an impact on variations in the application of interbank murabahah contracts. The conclusion of this study confirms that increased regulatory oversight, information transparency, and sharia financial education are essential to optimize the implementation of murabahah contracts in Islamic banking. This study contributes to understanding the challenges and solutions related to murabahah contracts and offers recommendations for regulators and Islamic banking practitioners. Further research can be conducted with an empirical approach through case studies at various Islamic banks to obtain a more in-depth picture of the practice of murabahah contracts in the field.
Keywords: Murabahah contract, Islamic banking, transparency
References
Andayani, A. A. I., Martono, E., & Muhamad, M. (2017). Pemberdayaan Masyarakat Melalui Pengembangan Desa Wisata Dan Implikasinya Terhadap Ketahanan Sosial Budaya Wilayah (Studi Di Desa Wisata Penglipuran Bali). Jurnal Ketahanan Nasional, 23(1), 1. https://doi.org/10.22146/jkn.18006
Arif Rachman, E. Y. A. I. S. H. P. (2024). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. https://www.scribd.com/document/703487690/Sugiyono-2019
Bank Indonesia. (2024). Survei Nasional Literasi Keuangan Syariah 2024. . Bank Indonesia.
Dayyan, M., Abbas, S., & Furqani, H. (2024). REVITALIZING MURABAHAH FINANCING AGREEMENT IN INDONESIA: A RETURN TO ISLAMIC PRINCIPLES FOR SOCIETAL WELFARE. Kanun Jurnal Ilmu Hukum, 26(3), 609–636. https://doi.org/10.24815/kanun.v26i3.38078
Fakhira Suhaila. (2025). Penyelesaian Wanprestasi Melalui Sita Jaminan Pada Pembiayaan Murabahah (Studi Kasus Di BPRS Harta Insan Karimah Ciledug). Fakultas Syariah dan Hukum UIN Syarif Hidayatullah Jakarta.
Hasanah, U., Maulana, L., Tinggi, S., Islam, A., & Kunir, D. (n.d.). STIE Bisnis Internasional Indonesia (BII) Bekasi ANALISIS AKAD MURABAHAH DALAM PEMBIAYAAN KESEJAHTERANAN PEGAWAI (PKP) IB MASLAHAH DI BANK BJB SYARIAH KCP SUBANG. https://e-jurnal.stiebii.ac.id/index.php/ekonomibisnis
Husnul khatimah, & Tuti Anggraini. (2025). ANALISIS PRODUK PEMBIAYAAN MULTI GUNA PADA BANK SUMUT SYARIAH KCP. LUBUK PAKAM DALAM PENERAPAN AKAD MURABAHAH. Jurnal Publikasi Manajemen Informatika, 4(2), 07–12. https://doi.org/10.55606/jupumi.v4i2.3761
Isnainiah, N., Dwi, Z., Putri, D., Nuraini, I. L., Alfiyah, S., Syariah, P., Islam, U., Kyai, N., Achmad, H., & Jember, S. (2025). Penerapan Akad Murabahah Dalam Produk Pembiayaan Kendaraan Bermotor (BSI OTO) Di BSI KCP Kencong. Jurnal Penelitian Nusantara, 1(2), 48–54. https://doi.org/10.59435/menulis.v1i2.17
John W. Creswell, J. D. C. (2018). Research Design Qualitative, Quantitative, and Mixed Methods Approaches.
Khairatun, H. (2025). TINJAUAN YURIDIS PELAKSANAAN AKAD MURABAHAH PADA PEMBIAYAAN RUMAH DI BANK NTB SYARIAH CABANG GERUNG. Universitas Muhammadiyah Mataram.
Mestika Zed. (2008). metode penelitian kepustakaan.
Muharni, Y., Jubaedah, D., Setiawan, I., Suherli, I. R., & Ishandawi, ). (2025). Dinamika Akad Tunggal dan Akad Multi-Kontrak pada Lembaga Keuangan Syariah Bank.
Nasir, F. (2025). ANALYSIS OF IMPLEMENTATION OF IJARAH MUNTAHIYAH BI TAMLIK CONTRACT FOR ISLAMIC HOME FINANCING AT BSI BRANCH OF PONOROGO. Fakultas Syariah UNIDA Gontor, Hukum Ekonomi Syariah.
Otoritas Jasa Keuangan. (2024). Laporan Perbankan Syariah Indonesia 2024. . Otoritas Jasa Keuangan.
Richi Firdaus. (2025). Penerapan Akad Murahabah Dalam Produk Pembiayaan Kepemilikan Rumah Di PT Bank Syariah Indonesia. Fakultas Syariah dan Hukum UIN Syarif Hidayatullah Jakarta.
Rosyadi, I. (2025). ANALYSIS OF MURABAHA TO THE PURCHASE ORDERER IN ISLAMIC JURISPRUDENCE AND DSN-MUI FATWAS APPLICATIONSﺗ ) ﻮDSN-MUI. https://doi.org/10.35719/mdnbaq53
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. . Alfabeta.
Sultan Ali Rashid, & Rizal Fahlevi. (2024). ANALISIS KETEPATAN PRODUK PEMBIAYAAN KEPEMILIKAN EMAS TERHADAP FATWA DSN NO. 77/DSN-MUI/V/2010 PADA BANK BJB SYARIAH KCP CIKARANG. MASLAHAH (Jurnal Hukum Islam Dan Perbankan Syariah), 15(2), 177–190. https://doi.org/10.33558/maslahah.v15i2.10222
Wardatul Hayyah, A. (2025). Analysis of Customer Perception in the Use of Micro Product Financing Using Murabahah Contract Case Study of BSI KCP Medan Adam Malik. In International Journal of Education (Vol. 5, Issue 1). http://lpppipublishing.com/index.php/ijessm
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Muhammad Ridha Muhammad Ridha
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
