MURABAHAH CONTRACT AND MOSQUE-BASED FINANCIAL ACCESS IN SURABAYA

ABSTRAK

Penelitian ini bertujuan untuk mengetahui implementasi pembiayaan akad murabahah pada program AKSI UMMAD (Akses Keuangan Syariah Untuk Masyarakat Mandiri Berbasis Masjid) di Masjid Al-Falah Surabaya. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan menggunakan strategi studi kasus di Masjid Al-Falah Surabaya. Pengumpulan data dilakukan dengan wawancara, dokumentasi, dan observasi. Teknik validasi yang digunakan adalah teknik triangulasi sumber dan triangulasi teknik. Penelitian ini berdasarkan peraturan Dewan Syariah Nasionanl Majelis Ulama Indonesia (DSN-MUI) No.o4/DSN-MUI/IV/2000 tentang Murabahah. Hasil penelitian yang telah dilakukan menunjukkan bahwa program AKSI UMMAD di Masjid Al-Falah Surabaya telah sesuai dengan Fatwa DSN-MUI No.04/DSN-MUI/IV/2000 tentang Murabahah.

Kata kunci: Program AKSI UMMAD, Pembiayaan Akad Murabahah, Fatwa DSN-MUI, Masjid Al-Falah Surabaya

ABSTRACT

This study aims to determine the implementation of the murabahah financing contract in the AKSI UMMAD (Access to Islamic Finance for Mosque-Based Independent Communities) program at Al-Falah Mosque in Surabaya. The method used in this research is a qualitative approach using a case study strategy at the Al-Falah Mosque in Surabaya. The data collection is carried out by interview, documentation, and observation. The validation techniques used are triangulation sources and triangulation techniques. This research is based on the regulation issued by the National Sharia Council Fatwa of Indonesian Council of Ulama (DSN-MUI) No.o4/DSN-MUI/IV/2000 concerning Murabahah. The results of this research show that the AKSI UMMAD program at Al-Falah Mosque in Surabaya is in accordance with DSN-MUI Fatwa No.04/DSN-MUI/IV/2000 on Murabahah.

Keywords: AKSI UMMAD Program, Murabahah Contract, DSN-MUI Fatwa, Al-Falah Mosque Surabaya