BAYâ AL-MURAbah}ah transaction becomes the most popular product which shari>âah banking uses to sell its assets for amount of reasons. Total amount of shari>âah banks store and transact their assets (fund) in mura>bah}ah system. The reason is that this product has not only small risk but also ease to manage related to muz}a>rabah and musha>rakah system. In the other hand, Many people donât understand mura>bah}ah mechanism precisely. They often think that mura>bah}ah mechanism is as credit as well. It is, in fact, that mura>bah}ah system is a cash transaction which shari>âah banks have. This paper is to elaborate mura>bah}ah system as a product of shari>âah banking. Keywords: Perbankan Syariah, mura>bah}ah, margin keuntungan, kredit Â