Metode Pengakuan Keuntungan Pembiayaan Murabahah Pada Lembaga Keuangan Syari’ah BMT Berdasarkan Fatwa Dewan Syari’ah Nasional Nomor 84 (Studi Pada BMT Amanah Cabang Kota Kendari)

Abstrak

This study aims to find out haw the implementation of the method of murabahah financing profit in sharia council number 84/DSN-MUI/XII/2012 about profit recognition.Technique of collecting date in this research is by using primary date by conducting direct interview to financing party and coordinator BMT Amanah and secondary date by observing the financing documents in murabahah transactions on the sale of housing obtained from BMT Amanah. Next, the date obtained will be analyzed using descriptive analysis.From the results of research shows that the implementation of murabahah financing on the recognition of the benefits of BMT Amanah branch of kendari, based on the fatwa of sharia national council number 84/DSN-MUI/XII/2012 regarding profit recognition. However, in the calculation of BMT Amanah trust by using the application or program to determine the profit margin to be obtained, in contrast to the profit margins that should be obtained by BMT Amanah.