Analisis Implementasi Akad Murabahah Bil Wakalah pada Pembiayaan di KSPPS IBil FEBI UIN SAIZU
DOI:
https://doi.org/10.58192/ebismen.v4i4.3858Keywords:
murabahah bil wakalah, Islamic financing, sharia compliance, Islamic cooperative, qualitative analysisAbstract
This study aims to analyze the implementation of the murabahah bil wakalah contract within Islamic financing institutions by examining procedural compliance, documentation quality, and the effectiveness of internal monitoring. A qualitative approach was applied using in-depth interviews, structured observations, and document analysis involving purposively selected informants. Data were analyzed using thematic analysis supported by data reduction, coding processes, source triangulation, and conclusion drawing. The findings indicate that the implementation of the contract generally aligns with sharia principles, although operational challenges persist, including inconsistent documentation, varied member understanding of wakalah procedures, and limitations in monitoring practices. Verification processes and margin determination have been properly executed, yet administrative governance requires strengthening to ensure alignment between procedural guidelines and real-world practice. The study highlights the importance of increasing sharia literacy and enhancing human resource capacity to improve efficiency and compliance in implementing murabahah bil wakalah within micro-level Islamic financial institutions.
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