ANALISIS KETEPATAN PRODUK PEMBIAYAAN KEPEMILIKAN EMAS TERHADAP FATWA DSN NO. 77/DSN-MUI/V/2010 PADA BANK BJB SYARIAH KCP CIKARANG

In contemporary times, the practice of purchasing goods through installment plans has become increasingly common, including in the case of Murabahah gold transactions. However, the prevalence of gold installment purchases has sparked debate, as the system resembles practices in conventional pawnshops and banks, leading to perceptions that Islamic and conventional banks operate similarly. This study aims to analyze the implementation and procedures of Murabahah contracts for gold ownership financing at Islamic Bank BJB Cikarang. Using a descriptive qualitative approach, the research simplifies data analysis to enhance comprehensibility. Data collection involved interviews, literature reviews, observation, and documentation, followed by qualitative analysis, descriptive evaluation, and conclusion drawing. The findings reveal three key points: first, the Murabahah contract implementation for gold ownership financing aligns with Islamic principles; second, the financing procedures adhere to Fatwa No. 77/DSN-MUI/V/2010; and third, there are differing scholarly opinions regarding the permissibility of non-cash gold transactions. Despite these differences, the study concludes that the financing procedures at Islamic Bank BJB Cikarang comply with the fatwa's provisions, underscoring their adherence to Islamic financial principles, while recognizing the ongoing debate among scholars on the permissibility of non-cash gold transactions.