Sharia Compliance of Murabahah Contract at KJKS BMT Padang City

Afriyanti Afriyanti, Mayang Bundo

Abstract

Sharia compliance is an analysis to see the level of sharia compliance of a sharia financial institution. This study aims to determine to what extent sharia compliance is fulfilled in the implementation of the Murabahah contract at the Kelurahan BMT in Padang City based on the fatwa of DSN MUI on Murabahah. By conducting purposive sampling, BMT Batung Taba, BMT Pasar Ambacang and BMT Kubu Dalam Parak Karakah have been chosen as research object. This research is a field research with a qualitative approach. The results showed that sharia compliance on the implementation of the murabahah contract at BMT Padang City has not been fulfilled. Errors in implementing the murabahah contract procedure occur due to several causes including the lack of understanding and education of SSB about sharia compliance practices. In addition, it is also caused by the lack of knowledge and professionalism of BMT managers in the area.

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