PRESENTATION

ENGLISH FOR BANKING I

Arranged by Group 4
Hafidhotul Mufidah
Mazidatul Hikmah

ISLAMIC ECONOMIC HIGHER EDUCATION

KANJENG SEPUH SIDAYU
2017
 L AM IC
O DE OF IS
A S A M
AHAH CE"
URA B FIN A N
"M
 UNDERSTANDING MURABAHAH

Murabahah
Murabahahisisa acontract
contractofofsale
saleand
andpurchase
purchase
ofofgoods
goodsbybystating
statingthe
theprice
priceofofacquisition
acquisition
and
andprofit
profit(margin)
(margin)agreed
agreedbybythetheseller
sellerand
and
the
thebuyer.
buyer.
 PILLARS MURABAHAH

Seller (Ba’i)

Buyer (Musytari)

Pillar of buying and selling The object of buying

Murabahah and selling (Mabi’)

Price (Tsaman)

Ijab Qobul
 MURABAHAH TERMS

a) The seller tells the principal to the prospective buyer

b) The first contract must be valid in accordance with the
set of rules.
c) The contract must be free of usury.
d) The seller must explain to the buyer in the event of
defects in the goods after purchase.
e) The seller must deliver all matters relating to the
purchase, for example purchases made on debt.
 Types of Murabahah

Murabahah Murabahah by
Without Order Order

Murabahah without order is a.

type of sale and purchase
murabahah done by not seeing
any customers who order (apply
for financing) or not, so the
provision of goods is done by the
bank or BMT itself and done not
related to buying and selling
murabahah own
Murabahah by order is the
sale and purchase murabahah
done after an order from the
customer or customer who
filed murabahah financing
 EXAMPLES OF MURABAHAH FINANCING
MECHANISMS IN SHARIA BANKING

1. Procurement of Goods
This transaction is conducted by Islamic banks with the
principle of buying and selling murabahah, such as
procurement of motorcycles, refrigerators, the need for
goods for investment for factories and the like
2. Working Capital (Working Capital Goods)
Provision of inventory goods for working capital can be
done with the principle of buying and selling murabahah
3. Home Renovation (Procurement of Home Renovation
Materials)
Procurement of home renovation materials can use the
mechanism of buying and selling murabahah

Sharia Issues
Murabaha can be trapped into
the tawarruq agreement so
that there is no real transfer of
ownership from the Bank to
the Customer.
If there is no
Murabahah financing
activity, the contract
will fall as loan
borrowing contract.
Major Issues and Problems Related to
Murabahah
There is 3
Legal Issues Operational Issues
The existence of The Bank's concept as a
mortgage rights money intermediary
(APHT) Bank's profit institution has resulted in
margin can be usury. the Bank not being able to
act as a direct seller of
Murabahah financing.
The existence of legal
pluralism related Risk coverage of the goods
aspects of the as a whole is often
guarantee. delegated to the customer
on a wakalah contract from
the Bank
 MURABAHAH DIFFERENCE WITH
CONVENTIONAL CREDIT
a) In the sale and purchase of murabahah goods as objects, but the
customer owes the goods, not owed money. while the conventional
credit of money as an object, the customer owes money.
b) In financing the sale of murabahah The monetary sector is related to
the real sector, so that it directly touches the real sector, while the
conventional monetary and real sector sectors are separate, there is
no necessity to link the monetary and real sectors.
c) In financing the sale and purchase of murabahah is the exchange of
goods with money, while the conventional credit of money exchange
with money.
d) In Financing Sale and purchase murabaha Profit unchanged, while
the conventional credit interest may change according to the interest
rate.
e) In financing sale and purchase murabaha if the customer can not
afford to pay no penalty, while conventional credit apply fine /
interest.
 Conclusion

From the above discussion can be concluded that

Murabahah is a sale transaction of goods by stating the
price of acquisition and profit (margin) agreed by the
seller and the buyer. Rukun of murabahah there are 3,
namely the existence of Transactors (parties who
transact); Murabaha object; and Ijab and Kabul. In sharia
banking, murabaha dominates bank income from products
in all Islamic banks. And in the country of Indonesia itself
is known as buying and selling Murabahah or Murabahah
To Booking Purchase (KPP); Murabaha gives many
benefits to sharia bank. One of them is the profit that
arises from the difference between the buyer's selling
price and the selling price to the customer.
THANK

YOU