PENERAPAN WAKALAH DALAM PRAKTIK PEMBIAYAAN AKAD MURABAHAH DI BPRS BUMI ARTHA SAMPANG CABANG PURWOKERTO

Rifatul, Inayah (2023) PENERAPAN WAKALAH DALAM PRAKTIK PEMBIAYAAN AKAD MURABAHAH DI BPRS BUMI ARTHA SAMPANG CABANG PURWOKERTO. Skripsi thesis, UIN Profesor K.H. Saifuddin Zuhri.

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Abstract

BPRS Bumi Artha Sampang is a sharia financial institution that functions as a collector and distributor of funds. One of the product distribution of funds is murabahah financing. Murabahah financing is one of the superior products at the BPRS Bumi Artha Sampang Purwokerto branch by implementing a wakalah contract. In practice, wakalah is carried out at the same interval as the murabahah contract. This time lag between wakalah and murabahah raises questions about the ownership status of the murabahah financing object, because the murabahah contract has been reached but the object is not yet visible (reel). The type of research used is qualitative research with a descriptive approach. The data sources used in this study came from primary data through observations, interviews of the leadership BPRS Bumi Artha Sampang Purwokerto branch and secondary data obtained through documentation, websites, books and journals to obtain information and evidence in the research process. Meanwhile, data analysis was carried out by collecting data, reducing data, presenting data and drawing conclusions. Test the validity of the data using the triangulation method. The results of this study indicate that: (1) The application of wakalah in murabahah contract financing practices is carried out by signing the murabahah agreement and then continuing with the wakalah contract. This is not in accordance with the Fatwa DSN-MUI because the goods traded are not yet available by the institution and these goods are not realized. (2) The obstacle in applying wakalah to the practice of murabahah financing in this institution the unavailability of goods traded to customers, due to the absence of goods storage/warehouse facilities. In addition to this, AO's lack of accuracy in cross-checking data from prospective customers has resulted errors in the nominal installments.

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