Analisis Implementasi Akad Murabahah dalam Pembiayaan Kepemilikan Rumah Baru pada Bank Syariah Indonesia: Studi Kasus Cluster Sisi Tenang Kavling L1 Bogor dalam Perspektif Fatwa DSN-MUI

Abstrak

Home ownership financing based on a murabahah contract is one form of Islamic financing that needs to be implemented in accordance with Islamic principles and provisions, particularly DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000 concerning Murabahah. This study aims to analyze the implementation of the murabahah contract in new home ownership financing at Bank Syariah Indonesia (BSI) for Cluster Sisi Tenang, Lot L1, Bogor, and to analyze its conformity with the provisions of DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000 concerning Murabahah. This study employs a qualitative approach with a descriptive research design. Data were obtained through interviews, observations, and documentation involving the parties engaged in the financing process, namely the customer, BSI, and the developer. The results show that the implementation of the murabahah contract is carried out through several stages, including the selection of the property and financing application, verification of the customer and property, issuance of the Financing Offer Letter (SP3), execution of the contract, the use of wakalah in the purchase or administrative process of the property, disbursement of financing to the developer in stages based on construction progress, and installment payments by the customer. The financing structure consists of an acquisition cost of IDR 447,000,000, a margin of IDR 519,193,876.56, a murabahah selling price of IDR 966,193,876.56, bank financing of IDR 360,000,000, a down payment of IDR 87,000,000, and a financing term of 240 months. Based on the analysis of DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000, the implementation of murabahah generally fulfills most of the stipulated requirements, including the clarity and permissibility of the property, disclosure of the acquisition cost and margin, agreement on the financing term and payment mechanism, use of wakalah, down payment, and transparency of financing information. However, the aspect of ownership or possession of the property by BSI prior to the execution of the murabahah sale and purchase cannot yet be assessed conclusively because the land subdivision process and the legal documentation of the property were still in progress at the time of the study. Therefore, the study found insufficient evidence to conclude that there was any non-compliance; however, the aspect of ownership or possession of the property requires further documentary verification.