PENERAPAN POTONGAN MARGIN KEUNTUNGAN (MUQABAHAH )

Abstract

Banking institutions as a financial institution are a means that functions to improve the quality of people's economic life. As a financial institution, banks function to collect and distribute funds to the community, banks in their operations have various types of financing services. One way for banks to make a profit is by providing financing to their customers. In principle, banks are divided into two forms, namely conventional banks and Islamic banks. Conventional banks apply an interest system while Islamic banks carry out their business principles using sharia principles. Various forms of financing offered by Sharia Banks, one of which is murabahah financing, which means buying and selling basic goods with additional agreed profits. PSAK 102 states that customers can make repayment before the financing period ends (accelerated repayment). When accelerating repayment, the bank can provide a discount on profit margins that are not yet due, where this discount is regulated independently in accordance with bank policy. This installment deduction is called muqasah. Muqasah is regulated in the DSN-MUI Fatwa No.23/DSNMUI/III/2002 concerning deductions (muqasah) for repayment of Murabahah financing which states: 1) If the customer in the Murabahah transaction makes the payment on time or later sooner than the agreed time, LKS may provide a deduction from the payment obligation, provided that it is not agreed upon in the contract. 2) The amount of the deduction as referred to above is left to LKS policy and considerations.