Analisis Penerapan Akad Murabahah di BMT UGT Nusantara Gondanglegi dalam Perspektif Kitab Fathul Qorib

Sarifa Roudlotul Jannah (Universitas Al-Qolam Malang)
Muhammad Hamimulloh (Universitas Al-Qolam Malang)

Al-Muzdahir: Jurnal Ekonomi Syariah
Vol. 8 No. 2 (2026): Juli : Al-Muzdahir : Jurnal Ekonomi Syariah

Murabahah contracts are the most widely used financing contracts in Baitul Maal wat Tamwil (BMT), so it is necessary to ensure compliance between field practices and Islamic jurisprudence. This study aims to analyze the implementation of murabahah contracts at BMT UGT Nusantara Gondanglegi and assess their compliance with the provisions of the Fathul Qorib book. This study uses a qualitative approach with a normative-empirical design. The Fathul Qorib book is used as the main reference, while empirical data are obtained through in-depth interviews with seven key informants, observation, and documentation. The analysis process is carried out using a comparative method between contract practices at BMT and the provisions of Islamic jurisprudence. The results of the study indicate that, in essence, the implementation of murabahah contracts at BMT UGT Nusantara Gondanglegi is in accordance with the pillars and conditions of murabahah contracts in the Fathul Qorib book. The differences found are technical-administrative in nature and do not conflict with the basic principles of the contract.