MURABAHA FINANCING DURING THE COVID 19 PANDEMIC: STUDY CASE SHARIA COMPLIANCE IN BPRS DANA AMANAH SURAKARTA YEAR 2019-2021عقد المرابحة في جائحة وباء كوفيد: دراسة تطبيقية في البنوك الشريعة بسوركرتا

Abstract

The purpose of this study is to examine sharia compliance in the implementation of murabaha contracts at BPRS Dana Amanah Surakarta during the pandemic covid-19. This research is field research with an interpretive approach. Data analysis in this study uses content analysis which analyzes the main sources of research in the form of interview data and contracts documents related to murabaha at BPRS Dana Amanah Surakarta and second sources. The conclusion is that there are two murabaha contracts, namely the murabahah lil wa’ad bi syira contract and the murabahah bil wakalah contract. In the Murabaha bil wakalah contract, there are two schemes, the first is direct payment to the supplier and the second is payment through the customer’s account. The implementation of the murabahah contract at the Surakarta Amanah Fund BPRS is per sharia and DSN-MUI fatwa, there is only a slight difference in the application of the second scheme of murabahah bil wakalah with the DSN-MUI fatwa.