Analisis Implementasi Akad Pembiayaan Murabahah dan Sistem Pengawasan Internal terhadap Keputusan Pemberian Pembiayaan Murabahah
Studi Kasus: Bank BJB Syari’ah KCP Lippo Cikarang
DOI:
https://doi.org/10.61132/jieap.v2i2.1013Keywords:
Implementation of Murabahah Contract, Internal Supervision System, Financing Decision, Bank BJB Syariah.Abstract
This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.
Downloads
References
Aninditha, A. S., & Nasution, M. L. I. (2023). Analisis sistem pembiayaan murabahah pada PT. BPRS Al Washliyah Medan. SANTRI: Jurnal Ekonomi dan Keuangan Islam, 1(6), 343–353. https://journal.areai.or.id/index.php/SANTRI/article/download/195/211/777
Bank BJB Syariah. (n.d.). Profil Bank BJB Syariah. https://www.bjbsyariah.co.id/profil
Farida, S. E., & Karim, A. (2024). Pengendalian internal, pengawasan syariah, audit syariah.
Fatima, D. A., & Nuriasari, S. (2019). Proses pengajuan murabaha pada Bank Syariah Rajasa Kantor Kas Kalirejo Lampung Tengah. Finansia, 2(2), 171–190. https://e-journal.metrouniv.ac.id/FINANSIA/article/download/1651/1346/5448
Gunawan, S., Huzain, A., & Kurniawan, A. (2022). Pengawasan dalam bank syariah. https://osf.io/r5tv3/download
Junaidi. (2019). Sisitem pengawasan intern dalam pembiayaan pada Bank BRI Syariah Cabang Bengkulu. http://repository.iainbengkulu.ac.id/3286/1/JUNAIDI.pdf
Kurniawan, P. (2019). Implementasi akad murabahah di perbankan syariah Kota Padangsidimpuan. Jurnal Al-Maqasid: Kesyariahan dan Keperdataan, 5(1), 42–54. https://jurnal.uinsyahada.ac.id/index.php/almaqasid/article/download/1716/1466
Liputan6. (2022). Profil Bank BJB Syariah, BPD dengan layanan ganda pertama di Indonesia. https://www.liputan6.com/hot/read/5153622/profil-bank-bjb-syariah-bpd-dengan-layanan-ganda-pertama-di-indonesia
Muhammad, & Zulhamdi. (2022). Implementasi murabahah pada perbankan syariah. Al-Hiwalah: Sharia Economic Law, 1(1), 53–74. https://journal.iainlhokseumawe.ac.id/index.php/AlHiwalah/article/download/875/327
Puspita, M. (2019). Upaya pengawasan internal bank terhadap transaksi pembiayaan dalam akad murabaha bil wakalah di BRI Syariah KCP Purbalingga. https://repository.uinsaizu.ac.id/5954/1/COVER_DAFATAR%20ISI_ABSTRAK_BAB%20I_BAB%20IV_DAFTAR%20%20PUSTAKA.pdf
Robiatun. (2019). Analisis tingkat kesehatan Bank BJB Syariah periode 2014–2017 dengan menggunakan metode CAMEL. https://eprints.walisongo.ac.id/10779/1/122411160.pdf
Safira, A. (2022). Pengawasan internal perbankan syariah. https://id.scribd.com/document/738740949/Pengawasan-Internal-Perbankan-Syariah
Siregar, A. R. (2020). Implementasi akad murabahah dalam pembiayaan iB Serbaguna Pemilikan Mobil (KPM iB) pada Bank SUMUT KCP Syariah Multatuli. http://repository.uinsu.ac.id/6937/1/SkripsiAtika.pdf
Suryani, A., & Afriyeni. (2019). Prosedur pemberian pembiayaan murabahah pada Baitul Mal Wat Tamwil (BMT) Taqwa Muhammadiyah Padang. OSF Preprints: Center for Open Science, 1–20. https://osf.io/3yjbq/download
Susia, K. D. (2019). Implementasi akad murabahah pada produk pembiayaan pensiunan di KCP Bank Syariah Mandiri Polewali Mandar. https://jurnal.uinsyahada.ac.id/index.php/almaqasid/article/download/1716/1466
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
