<![CDATA[Murabahah is commonly associated with Islamic financial institutions, yet its application in independent businesses raises questions concerning the conformity of actual transactional practices with Islamic legal standards. This study examines the implementation of murabahah contracts in an independent business in Gowa, Indonesia, focusing on their conformity with DSN-MUI Fatwa No. 04/DSN-MUI/IV/2000 and the benefits generated from the perspective of maslahah mursalah. This study employs an empirical legal approach with a qualitative design. Primary data were obtained through interviews with parties involved in murabahah transactions, while secondary data consisted of the relevant DSN-MUI fatwa and Islamic legal literature. Data were collected through interviews, direct observation, and documentation, and analyzed thematically by comparing empirical practices with the requirements of the DSN-MUI Fatwa and examining their benefits based on the categories of maslahah mursalah. The findings show that murabahah is practiced through two models: direct murabahah and murabahah combined with wakalah. In general, both models comply with the principal requirements of the DSN-MUI Fatwa concerning procurement, disclosure of acquisition costs and profit margins, mutual agreement, payment terms, and payment mechanisms. However, the wakalah model presents a procedural weakness because purchase receipts are issued in the prospective customer's name, leaving the seller's ownership of the goods less clearly documented. The practice generates predominantly hajiyyah benefits, particularly concerning the preservation of wealth and intellect. The study provides empirical evidence of how DSN-MUI standards operate in non-institutional murabahah practices and identifies ownership documentation in wakalah transactions as an important area for improving Islamic legal compliance.]]>
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