APLIKASI PENETAPAN DISKON DALAM PELUNASAN MURABAHAH DI PERBANKAN SYARIAH

Abstract

Implementing the Discount rate to settle Murabahah debt at Syariah Banking. This paper
analyzing the discount system determined by shariah bank in settling the murabahah debt before the
deadline. This paper were made in demand of sharia bank customers who felt disappoint when they
wanted to settle the murabahah debt before the deadline, because the customers have to pay all the
residue of basic debt and residue of margin, but in some case the bank provide discount rate according
to the bank provision. This system caused a burden to customers and many customers compare the
sharia bank system with the conventional bank where in conventional bank the customers will be
given a penalty of one time interest rate. After a deep analysis the writer came to a conclusion that the
decision of discount rate in sharia bank is approppriate with the instruction of DSN MUI Number :
23/DSN-MUI/III/2002 related to the discount rate for settling the murabahah debt before the deadline.
It mentioned that “If the customer of murabahah settle the debt earlier or before the time as per
previous agreement, the financial institution may provide a discount from the obligation of payment
but it must not be mentioned during the previous agreement.” The amount of discount is considered
depending on the provision of the Sharia Financial Institutions