Evaluasi Sistem Pembiayaan Murabahah Pada Kjks Bmt Insan Kamil Surakarta

Oleh :
Cerli Suryaniningsih - F3308035 - Fak. Ekonomi dan Bisnis

The purpose of this research is to know and evaluate the murabahah financing system on KJKS BMT Insan Kamil Surakarta. The step of this research is done by comparing between theory with Standard Operational Procedure (SOP) carried out by KJKS BMT Insan Kamil. The results of this research are found strenght and weaknesses of the murabahah financing system implemented by KJKS BMT Insan Kamil Surakarta. The advantages of this system include murabahah financing transactions involving operational functions, analyzer functions, financial functions, as well as accounting functions, existence a distinct of functions separation between finance functions and accounting functions, all documents which used have been authorized by the parties or the authorities. In addition to these advantages, there are also some disadvantages of not optimal by any other section granting authority to replace the marketing of the financing contract document made, document evidence of the realization of financing has not been made a double. The conclusion of this research is the murabahah financing system implemented by KJKS BMT Insan Kamil has been running properly and adequately. Based on the results of research, the researchers give some suggestion on KJKS BMT Insan Kamil to give briefing to the accounting section to replace a part in making contract financing marketing and use of documents which duplicate the proof of the realization of the financing documents.