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Tinjauan Krisis Terhadap Penerapan Akad Murabahah Koperasi Serba Usaha (KSU) Tunas Mulia Mandiri
Goal: This research aims to analyze the implementation of the murabahah contract
at KSU Tunas Mulia Mandiri and understand its flexibility in non-shariah financial
institutions.
Methode: The research method used is descriptive qualitative. Data was collected
through in-depth interviews with KSU Tunas Mulia Mandiri managers and
supported by relevant literature reviews.
Fact/Finding: The research results show that the murabahah financing practices
carried out by KSU-TMM generally comply with sharia provisions and standards
set by AAOIFI. However, there were findings that the implementation of the
murabahah contract was not fully in accordance with the rules, namely that the
contract should be carried out after the goods which are the object of the contract
are fully owned by KSU-TMM. Apart from that, the initial agreement procedure
(waad) with the customer before executing the contract has also not been
implemented.
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