Analisis Penerapan Akad Murabahah Dalam Pembiayaan Modal Kerja Di BMT UGT Nusantara Capem Siantan

Abstract

Murabahah financing is a sale and purchase agreement in which the seller sets a selling price which includes the cost of acquiring goods and a level of profit agreed upon by the buyer. This form of financing is used to support the development of Small and Medium Enterprises (SMEs), which are mostly owned by local residents or rural communities. A common challenge faced by Small and Medium Enterprises (SMEs) when starting a business is the lack of funds to increase business capital. The presence of financing in accordance with the principles of shari'ah has proven useful for business owners in increasing working capital for business development. This study aims to understand the murabahah contract in providing working capital financing at BMT UGT Nusantara Capem Siantan and to understand the role of working capital financing using murabahah contract  at BMT UGT Nusantara Capem Siantan. This research uses qualitative research with the application of descriptive methods. This research was conducted at BMT UGT Nusantara Capem Siantan. The type of data used in this study is in the form of primary data and sequence data with data collection techniques through observation, interviews, and documentation. Data analysis performed with the Miles and Huberman model, involves data reduction, data presentation, and conclusions. The results showed that the financing applied by BMT UGT Nusantara Capem Siantan serves to provide assistance in the form of goods and business capital to every customer in need. With this, working capital financing provided by BMT UGT Nusantara Capem Siantan through murabahah contracts  contributes positively to the economy and the growth of Micro and Medium Enterprises (SMEs) in the market puring siantanMurabahah financing is a sale and purchase agreement in which the seller sets a selling price which includes the cost of acquiring goods and a level of profit agreed upon by the buyer. This form of financing is used to support the development of Small and Medium Enterprises (SMEs), which are mostly owned by local residents or rural communities. A common challenge faced by Small and Medium Enterprises (SMEs) when starting a business is the lack of funds to increase business capital. The presence of financing in accordance with the principles of shari'ah has proven useful for business owners in increasing working capital for business development. This study aims to understand the murabahah contract in providing working capital financing at BMT UGT Nusantara Capem Siantan and to understand the role of working capital financing using murabahah contract  at BMT UGT Nusantara Capem Siantan. This research uses qualitative research with the application of descriptive methods. This research was conducted at BMT UGT Nusantara Capem Siantan. The type of data used in this study is in the form of primary data and sequence data with data collection techniques through observation, interviews, and documentation. Data analysis performed with the Miles and Huberman model, involves data reduction, data presentation, and conclusions. The results showed that the financing applied by BMT UGT Nusantara Capem Siantan serves to provide assistance in the form of goods and business capital to every customer in need. With this, working capital financing provided by BMT UGT Nusantara Capem Siantan through murabahah contracts  contributes positively to the economy and the growth of Micro and Medium Enterprises (SMEs) in the market puring siantan.

Pembiayaan murabahah adalah suatu perjanjian jual beli yang dimana penjual menetapkan harga jual yang meliputi biaya perolehan barang dan suatu tingkat keuntungan yang disetujui oleh pembeli. Bentuk pembiayaan ini digunakan untuk mendukung pengembangan Usaha Kecil dan Menengah (UKM), yang sebagian besar dimiliki oleh penduduk lokal atau masyarakat pedesaan. Tantangan umum yang dihadapi oleh Usaha Kecil Menengah (UKM) ketika memulai bisnis adalah kurangnya dana untuk menambah modal usaha. Hadirnya, pembiayaan yang sesuai dengan prinsip-prinsip syariah terbukti bermanfaat bagi pemilik usaha dalam menambah modal kerja untuk pengembangan usaha. Penelitian ini bertujuan untuk memahami akad murabahah dalam memberikan pembiayaan modal kerja di BMT UGT Nusantara Capem Siantan dan untuk memahami peran pembiayaan modal kerja dengan menggunakan akad murabahah di BMT UGT Nusantara Capem Siantan. Penelitian ini menggunakan  penelitian kualitatif  dengan penerapan metode deskriptif. Penelitian ini dilakukan di BMT UGT Nusantara Capem Siantan. Jenis data yang digunakan  dalam penelitian ini berupa data primer dan data sekunder dengan teknik pengumpulan data melalui observasi,  wawancara, dan dokumentasi. Analisis data yang dilakukan dengan model Miles dan Huberman, melibatkan reduksi data, penyajian  data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pembiayaan yang diterapkan oleh BMT UGT Nusantara Capem Siantan berfungsi untuk memberikan bantuan berupa barang dan modal usaha kepada setiap nasabah yang membutuhkan. Dengan hal ini, pembiayaan modal kerja yang diberikan oleh BMT UGT Nusantara Capem Siantan melalui akad murabahah memberikan kontribusi positif terhadap perekonomian dan pertumbuhan Usaha Mikro Menengah (UKM) di pasar puring siantan.