PELAKSANAAN PRINSIP JUAL BELI MELALUI MURABAHAH PADA ARAB FINANCE HOUSE DI LEBANON

• Main Authors: , Rosna Jelita Sepna S, , Prof. Dr. Abdul Ghofur Anshori
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/91191/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53784
• Institution: Universitas Gadjah Mada

Research on the Implementation of Principles of Murabaha Sale and Purchase through the Arab Finance House in Lebanon was aimed to know the implementation of the principle of buying and selling through murabaha in the Arab Finance House and the problems that arise in practice the principle of buying and selling through these murabaha and completion. Research on the Implementation of the principle of buying and selling through murabahah is done by using the approach of juridical law which is empirical. Primary data collection techniques performed through field research conducted in the Office of the Arab Finance House in Lebanon. In field research tool used was the interview guide with a direct communication techniques. To complement the data also do library research. Subject of the study consisted of the Arab Finance House officials as many as 1 (one), the Sharia Supervisory Board in Lebanon 1 (one), Notary Public in Lebanon 1 (one). This research was presented in a report that is descriptive analytical. Where the data have been processed and analyzed in a qualitative way that the interpretation by reference to the theories and views of relevant scholars. Based on the results of the study, in terms of implementing the principle of buying and selling through murabaha in the Arab Finance House, the authors concluded that murabaha in Arab Finance House are performed with 2 (two) types of binding murabaha, firstly, Murabaha is a trade Fikhiyyah bank run, where the bank as a purchaser of goods without any connection or previous agreements with its customers, then the bank managed to sell to customers with benefits that have been agreed, and secondly, Mashrifiyah (Murabahah Lil Amar Bisshiraa) is a trade that is run by the bank for the purchase of goods with requests from previous customers. We found out that the Arab Finance House in particular do not facing any problems concerning of the implementation of murabaha, but the Arab Finance House faces a common problem which is indirectly affect the implementation of these. The common problems, such as: the narrowness of the scope provided by the Banque du Liban, the payment of stamp duty is not applicable to conventional banks, and the payment of registration taxes in the practice of leasing the building as long as it is not over. To solve those problems, the Arab Finance House has sent a letter to the relevant parties therein.