Kepatuhan Akad Murabahah bil Wakalah terhadap Fatwa DSN-MUI: Studi pada BMT MUDA Surabaya

Abstract

This study aims to analyze the mechanism of murabahah bil wakalah financing and its compliance with the National Sharia Board-Indonesian Ulema Council (DSN-MUI) Fatwa Number 04/DSN-MUI/IV/2000 at Baitul Maal wat Tamwil (BMT) Mandiri Ukhuwah Persada (MUDA) Surabaya. The research method used is descriptive qualitative with a field research design. Data collection was carried out through observation, in-depth interviews with administrators and members, and documentation. The research findings indicate that the financing mechanism begins with granting authority (wakalah) and disbursing funds to members to purchase the required goods from third parties. After the goods are purchased, it is followed by a murabahah contract and the obligation to pay installments. This practice generally complies with the provisions of the DSN-MUI Fatwa from the aspects of objects, related parties, contracts, and guarantees. However, there is a minor administrative discrepancy, namely the absence of submitting a purchase receipt from the member to the BMT as proof of representation as well as a guarantee of the seriousness of the sale and purchase contract.