Pembiayaan Syariah di Bank Perkreditan Rakyat Syariah pada Masa Pandemi Covid-19

Abstract

Globally, the COVID-19 pandemic has affected changing in the decline in the world
economy, including the Islamic banking industry, but the performance of BPRS still
shows a positive direction. Therefore, this study is interested in discussing the
implementation of sharia compliance in murabahah contracts at BPRS Dana Amanah
Surakarta murabahah which is one of the most widely applied types of contracts in
Islamic banking financing activities and the impact of the pandemic on murabahah
contracts. The purpose of this study is to examine sharia compliance in the
implementation of murabahah contracts and the impact of the pandemic on murabahah
contracts at BPRS Dana Amanah Surakarta. This research is a 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 contract documents
related to murabahah at BPRS Dana Amanah Surakarta. The conclusion is that there
are two kinds of murabahah financing: Sindication and non sindication. And there aare
two kinds of murabaha contracts, namely the murabahah bil wa'ad lil syira contract and
the murabahah bi wakalah contract. In the murabahah 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. Sharia compliance in the murabahah contract is in
accordance with sharia and the 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.