Analysis of The Implementation of The Murabahah Contract in Sharia Home Purchase Financing (PPR): Case Study of Bank Syariah Indonesia
Keywords:
Bank Syariah Indonesia, DSN-MUI Fatwa, Home Purchase Financing (PPR), Murabahah Contract.Abstract
The primary focus of this study is to evaluate the implementation of the murabahah scheme in the Home Ownership Financing (PPR) product at Bank Syariah Indonesia (BSI), based on the boundaries set by DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000. The researcher employed a qualitative method with a descriptive approach, utilizing data collection instruments such as interviews with BSI practitioners and secondary literature searches, including regulations, journals, and supporting documents. Field findings indicate that the operationalization of the PPR murabahah contract at BSI aligns with the sharia norms established by DSN-MUI. This alignment is reflected in the financing workflow, contract agreement procedures, price and margin certainty at the beginning of the agreement, and the elimination of riba (usury). This confirms that BSI's PPR mechanism consistently upholds the values of transparency, fairness, and sharia legal certainty.
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