PENETAPAN MARGIN MURABAHAH DALAM PERSPEKTIF EKONOMI SYARIAH (Studi Kasus BMT Amanah Kantor Cabang Nabang Baru Kec. Marga Tiga Kab.Lampung Timur)

Abstract

BMT is an institution that has a role to conduct
guidance and funding in the sharia system. BMT also
offers several products including fund storage products
(wadiah, current accounts, savings, and time deposits) and
fund distribution (mudharabah, murabahah, salam
istishna). But in fact, of the several products offered,
financing products with the principle of buying and selling
(murabahah) are most in demand by the public. Murabahah
is a contract to buy and sell goods by stating the acquisition
price of an item and profit (margin) determined based on
mutual agreement. Margin is a certain gross profit or
percentage profit obtained from the difference between the
selling price of an item by BMT to members with the
agreed profit (margin), so that the reward (fee) obtained
from buying and selling transactions can be known.
This study aims to find out how the margin determination
in BMT Amanah Nabang Baru Branch Office Kec. Marga
Tiga Kab. East Lampung in the perspective of sharia
economy. This type of research is field research. While the
nature of the research is descriptive. The data sources used
are primary and secondary data sources. Data collection
was conducted using interview and documentation
techniques. The data findings are described descriptively
and analyzed using inductive thinking.
The results of this study concluded that the amount of
murabahah financing margin at BMT Amanah Nabang
Baru Branch Office Kec. Marga Tiga Kab. East Lampung
was influenced by the large purchase price of goods
submitted by members, costs incurred and the level of
profit expected by BMT. In determining margins, it must
meet two principles in Islamic economics, namely the
principle of free will and the principle of justice. However,
BMT Amanah does not apply these two principles because
there is no element of bargaining in determining margins
but it has been determined at the beginning and there is a
different treatment between each member who finances
murabahah