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Analisis Penerapan Akad Murabahah bil Wakalah pada Pembiayaan KUR Mikro BSI KCP Bogor Citeureup 3

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"Goal: This study aims to analyze the implementation of the murabahah bil
wakalah contract in the Kredit Usaha Rakyat (KUR) Mikro financing at Bank
Syariah Indonesia (BSI) KCP Bogor Citeureup 3, and to assess its compliance
with DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah and Fatwa No.
10/DSN-MUI/IV/2000 on Wakalah.
Methods: The research employed a descriptive qualitative approach. Data were
collected through in-depth interviews with the Branch Manager, BOSM, and
Sharia Supervisory Board (DPS), as well as observation and documentation of
operational practices. The data were analyzed by comparing the practical
implementation with the normative provisions of sharia economic law as
stipulated in the relevant fatwas.
Findings: The results indicate that the application of the murabahah bil wakalah
contract has been carried out in accordance with sharia principles in substance.
The sequence of contracts—wakalah followed by murabahah—was properly
implemented, with the financed goods clearly stated in the budget plan (RAB).
The selling price was transparently communicated, based on the purchase price
plus a fixed margin. Ownership of goods was fulfilled in principle through the
wakalah agreement. However, improvements are still needed in terms of customer
education, documentation, and verification systems to ensure optimal and
compliant contract execution "

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Detail Information

Series Title

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Call Number

REF 332.1 RAM a

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2110204005

Classification

332.1

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Sharia Compliance
Murabahah bil Wakalah
KUR Mikro
DSN-MUI Fatwa
Bank Syariah Indonesia

Specific Detail Info

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Statement of Responsibility

Luthfia Ramadhini

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