Analysis Application of Proportional Methods for Murabahah Financing in BMT Al Jabbar Mu'amalah Malang

Imtiyaz Farras Mufidah, Ulfi Kartika Octa, Puji Handayati

2018

Abstract

The development of one of the most dominant products of Islamic financial institutions in the community to date is Murabahah financing. Recognition of profit on the financing of Murabahah recognized “by PSAK 102 and DSN MUI No 84/DSN-MUI/XII 2012 is using the proportional method. This study aims to determine the application of proportional profit recognition methods on Murabahah financing in BMT Al Jabbar Mu'amalah Malang. The research method used by researchers is a descriptive qualitative research method with a case study approach conducted at BMT Al Jabbar Mu'amalah Malang. Where the data obtained is primary data in the form of interviews with the parties concerned and secondary data in the form of contract contracts, processed data that can be accounted for from sources that can be trusted by conducting literature studies, interviews and internet media. The results of this study indicate that BMT Al Jabbar Mu'amalah Malang, uses a proportional method in recognizing the benefits of Murabahah financing, in accordance with PSAK 102 and DSN MUI No 84/DSN-MUI/XII/2012. Where using a proportional method, recognition of profits will be the same for each period. Indicates that earnings are stable, and can be understood as not changing which will reduce the possibility of usury.

Paper Citation

in Harvard Style

Mufidah I., Octa U. and Handayati P. (2018). Analysis Application of Proportional Methods for Murabahah Financing in BMT Al Jabbar Mu'amalah Malang.In Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB, ISBN 978-989-758-428-2, pages 35-39. DOI: 10.5220/0008785100350039

in Bibtex Style

@conference{irceb18,
author={Imtiyaz Farras Mufidah and Ulfi Kartika Octa and Puji Handayati},
title={Analysis Application of Proportional Methods for Murabahah Financing in BMT Al Jabbar Mu'amalah Malang},
booktitle={Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB,},
year={2018},
pages={35-39},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008785100350039},
isbn={978-989-758-428-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Research Conference on Economics and Business - Volume 1: IRCEB,
TI - Analysis Application of Proportional Methods for Murabahah Financing in BMT Al Jabbar Mu'amalah Malang
SN - 978-989-758-428-2
AU - Mufidah I.
AU - Octa U.
AU - Handayati P.
PY - 2018
SP - 35
EP - 39
DO - 10.5220/0008785100350039