ANALISA KEBIJAKAN DALAM PENETAPAN MARGIN PADA PEMBIAYAAN MURABAHAH Di PT. BPRS AMANAH UMMAH

Abstract

Nowadays, the development of financial markets Shari'ah (financial market sharia) are rampant in the world. Bank Shariah born with the concept and philosophy interest free, which prohibits the application of interest in all banking transactions as belonging to the category of riba. Islamic banks apply the profit margin financing products based Natural Certainty Contracts (NCC), which is a business agreement that provides certainty of payment, both in terms of number (ammount) and time (timing), such as financing murabaha, ijara, ijara Muntahia bit Tamlik , greetings, and istishna '. BPRS Amanah Ummah is one of Islamic rural banks that grow in Indonesia, particularly West Bogor. PT. BPRS Amanah Ummah becomes one of the alternatives to meet the needs for public financing and is expected to improve the welfare of society economically weak. One type of financing offered by the BPRS Amanah Ummah is Murabaha, which is an agreement concluded between the bank and its customers, which the bank provides financing for the purchase of raw materials or other working capital is needed and the customer will be paid back by the customer at the price selling banks (banks purchase price plus the profit margin at maturity).  This study is limited only to analyze policies in setting margin murabaha financing at PT. BPRS Amanah Ummah. The purpose of this study was to determine the outcome of policy analysis and the determination of margin financing murabaha at PT. BPRS Amanah Ummah.