ANALISIS KONSTRUKSI SHARIAH COMPLIANCE PADA PEMBIAYAAN MURABAHAH UNIT JASA KEUANGAN SYARIAH (UJKS) ANNUQAYAH
Abstract
Shariah compliance is an indicator that differentiates Islamic banking from conventional banking. Based on the results of Chapra and Ahmad's research, it proves that shariah compliance has an effect on customer interest. This study uses a qualitative method with a type of field research that uses analytical descriptive. Data collection techniques include observation, interviews, and documentation. The results of the study show that: (1) There are two kinds of indicators of shariah compliance, namely: first, administrative indicators which contain: 1. Contracts, 2. Standard Operating Procedures (SOP), 3. Financial reports, 4. Shariah Opinion, 5. Marketing. Second, the principle indicators which include: 1. Free of Riba, 2. Free of maisir, 3. Free of gharar. (2) the evaluation of the construction of shariah compliance on UJKS Anuqayah murabahah financing generally meets shariah compliance. However, UJKS Anuqayah does not complete the shariah opinion indicator.
Keywords
References
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Laporan keuangan UJKS Annuqayah tahun 2021.
Profil UJKS Anuqayah
SOP Murabahah Bisnis UJKS Anuqayah
Brosur Pembiayaan Murabahah UJKS Anuqayah.
Wawancara Direktur UJKS Annuqayah.
Wawancara dengan Kepala Kantor Putri UJKS Anuqayah
DOI: 10.28944/bayanlin-naas.v5i1.960
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