The Analysis of Ibn Taymiyyah Thinking on the Policy of Margin Percentage Determination on PAS Financing Product in BPRS Al Salaam Branch Bandung

Abstract

Basically, Ibn Taymiyyah did not specify by default what percentage of gain or profit in the murabaha contract. As described in the book Majmul Fatawa, determining the value of profit based on the amount of capital the seller and other costs. The seller can mark up any selling price of its products do not violate the principle of antaradhin and avoid deception. As for the measures taken by the management SRB Al Salaam, a large percentage of the margin in murabahah one of the determining is based on the interest rate of Bank Indonesia, so in this case, the measures taken SRB Al Salaam indicated that certain elements specially determined. Based on this background, the research problems are in the form of the following questions. (1) How does the concept of buying and selling on the determination of the profits murabahah according to Ibn Taymiyyah? (2) How policy determination of the percentage margin murabaha agreement on Islamic financing products (PAS) in BPRS Al Salaam Branch Bandung? (3) How the policy analysis determining the percentage margin on product murabahah Islamic Financing (PAS) in BPRS Al Salaam Branch Bandung according to the economic concept of Ibn Taymiyyah? The method used in the preparation of this research is to use descriptive analytical method with a character study approach, which examines the policy determination of profit PAS financing products are applied in BPRS Al Salaam branch of Bandung and in terms of the concept of the determination of profit selling by Ibn Taymiyyah. The conclusion of this study is to determine the profit on the sale and purchase agreement according to Ibn Taymiyyah murabaha is the benefit and the development of the capital value that must be counted regardless of whether the increase was derived from trading activities murabahah itself. Setting policy of murbahah-contract margin percentage on Islamic Financing products (PAS) in BPRS Al Salaam Bandung branch is based on the reference margin consisting of elements such as expectations for results, Overhead Cost, benefit, and risk premiums. In addition, policy determination murbahah contract margin percentage on Islamic Financing products (PAS) in BPRS Al Salaam Branch Bandung is not contrary to the basic determination of the profits according to Ibn Taymiyyah.