IMPLEMENTASI MURABAHAH BI AL-WAKALAH PADA PRODUK PEMBIAYAAN MULTIGUNA (Studi Kasus Bank BJB Syariah KCP Bantar Gebang)

Abstract

This study wants to find out the Standard Operating Procedure (SOP) of BJB Syariah KCP Bantar Gebang regarding the implementation of murabahah bil wakalah and compliance with the DSN fatwa regarding murabahah and wakalah, based on the assumption that people do not choose syari'ah banks because they still contain elements of usury. This research is a field research which is the main data source is Bank BJB Syariah KCP Bantar Gebang and DSN MUI Fatwa No. 111/DSNMUI/2017 concerning Sale and Purchase of Murabahah and DSN-MUI Fatwa No. 10/DSN-MUI/IV/2000 regarding wakalah, with qualitative data collection techniques namely observation, interviews and documentation, then the data was analyzed using the case study method. Secondary data sources as a completeness of the theoretical framework. The results of the research are points of the DSN fatwa that are not complied with by BJB Syariah KCP Bantar Gebang, point 4. Banks buy goods that customers need on behalf of the bank itself, and these purchases must be legal and usury-free, in practice this is not the case, direct purchases of goods on behalf of the customer, the customer only submits receipts to the bank, in this case the bank lends money to the customer, not a sale and purchase contract.