AKAD MURABAHAH DALAM PERBANKAN SYARIAH: KONSEP, JENIS, PENERAPAN, PERKEMBANGAN, DAN TANTANGAN

This study aims to analyze the murabahah financing mechanism in Islamic banking in Indonesia. The method used is qualitative with a library research approach. This approach is carried out by reviewing various relevant literature, such as books, journals, scientific articles, and legal documents related to the research topic. As an Islamic financial institution, Islamic banks have an intermediary function, namely collecting funds from the public in the form of savings and distributing them through a financing scheme. One form of fund distribution that is commonly used is murabahah financing. Murabahah is a sale and purchase agreement where the cost of goods is added to the agreed profit margin. One of the main characteristics of murabahah is transparency, where the seller is required to inform the cost of goods and the amount of profit added. This agreement can be applied in two schemes, namely with or without orders. Various surveys show that Islamic banks, both in Indonesia and abroad, make murabahah one of the main methods in their financing.