PENETAPAN MARGIN MURABAHAH VS HARGA AKTUAL DALAM PERSPEKTIF AKUNTANSI SYARIAH
Keywords:
Actual Cost Price, Margin Murabaha, ProfitAbstract
This study wants to know and analyze how the mechanism for determining the murabaha margin is compared to the actual price by the Indonesian Sharia Bank, Makassar from a sharia perspective. The research method uses descriptive qualitative analysis by conducting interviews, to get an idea of how BSI Makassar applies murabaha margins to its products by comparing them to actual prices. The results of the study show that the actual cost price, namely the cost price in a sale and purchase transaction, becomes an agreement for the bank in determining the selling price of murabahah equal to the cost of goods (buying) plus a profit margin. Based on the results of the analysis regarding actual cost pricing and profit margins/mark ups in murabahah financing, it can be said that BSI, Makassar branch has implemented according to sharia principles. This is in accordance with the data analysis where in the implementation of the research there were no elements of usury, maisir, garar, haram and unjust.
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