Published date:Mar 31 2019

Journal Title: KnE Social Sciences

Issue title: The 2nd International Conference on Islamic Economics, Business, and Philanthropy (2nd ICIEBP)

Pages:914–923

DOI: 10.18502/kss.v3i13.4256

J Julianajulian@upi.edu

F Syahril Qudsi

D Disman

R Marlina

Background of this study the large number of Islamic financial institutions whose murabahah products are not yet fully compliant with shari’ah compliance, both the Al-Qur’an, Hadist and DSN-MUI fatwas. The purpose of this study was to obtain an overview and empirically prove how members’ perceptions of shari’ah compliance with murabahah products at BMT ItQan. However, the research method used is descriptive quantitative with data collection techniques through questionnaires and interviews. The population in this study were 887 members of the ItQan BMT with a sample of 89 respondents and the object of this study was sharia compliance on murabahah products. The data analysis technique used is univariate analysis method (percentage score). The research findings show that members’ perceptions of shari’ah compliance of murabahah products at the ItQan BMT are in a good category, although there are a number of indicators which are lacking, murabahah goods do not belong to ItQan BMT and the objects that are traded do not exist when signing the contract.

Keywords: Sharia Compliance, Murabaha, Fatwa of DSN-MUI

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