2015
Keywords: Murabahah Financing, Transactions groove, Margin Determination Method.
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This paper aims to determine the application of theories about murabahah financing; how murabahah financing it should be done by Islamic banks in Indonesia according to the prevailing Fatwa DSN no.84. Methods of this study used a qualitative approach with methods of literary study. The information extracted is literature on murabaha contract, which focus on the murabaha contract, transaction flow and murabaha margin method . The results of the literature study showed that the process of murabaha financing in Islamic banks must comply with the provisions of the fatwa. The provisions about the murabaha contract among others on the selling price to the buyer, then the flow of murabaha transactions which in practice often cannot be applied in accordance with the provisions of the fatwa. The method of recognizing gains or margin in murabaha contract using the annuity method so that the implementation of the application of the Sharia bank financing in accordance with the DSN fatwa no.84.