Analisis Pelaksanaan Akad Murabahah Sembako pada Koperasi Aisyiyah Tanjungbalai

Abstract

The purpose of this study is to determine the implementation of the Murabahah contract that occurs in the Aisyiyah Tanjungbalai cooperative. This type of research uses a qualitative approach with a descriptive design. The type of descriptive research method used is data collection techniques using observation and interviews. The data obtained is then processed in the form of text which is outlined and presented in descriptive or narrative form. The subjects of this research are the members and management of the Aisyiyah Tanjungbalai cooperative. The results of this study explain that the cost of goods sold and profits are not mentioned when purchasing basic necessities on the grounds that each type of basic food has a different price and often experiences price changes. However, the total cost of goods sold and profits will still be notified at the annual member meeting. This has caused the Aisyiyah Tanjungbalai cooperative not to fully implement the scheme and pillars of the murabahah contract in accordance with the DSN-MUI Fatwa No.4 of 2000 concerning Murabahah, where the ba'i almurabaha contract is a sale and purchase contract for an item by confirming the purchase price to the buyer and the buyer pays the price. which is more as profit.
 Keywords: Murabahah Contract, Syari'ah Cooperative