BMT NU Ngasem Bojonegoro has several financing products, such as Mudharabah,
Mutanaqisah and Murabahah. In this study, interesting for the authors to be researched is
Mudharabah financing and financing murabahah. This is because Akad Mudharabah and
Murabahah is an easy agreement to be applied in the distribution of funds. BMT is quite
selective in analyzing financing before BMT realizes financing, to minimize losses caused by
bad credit due to lack of financing realialization standards.
This study uses a qualitative descriptive approach, as well as using primary and secondary data
sources. This method of data collection uses interviews, observations and documentation. The
data analysis technique used is the technique of data reduction analysis, data presentation and
verification or withdrawal of conclusions. To check the validity of authors ' findings using
triangulation technique. The results showed that the implementation of the financing of mud {ha
> Rabah in BMT NU Ngasem Bojonegoro procedure has not been in accordance with the
principle of sharia ratio for the result is determined by BMT itself, which is 2%, but still uses the
general principles of 5C (Character, Capacity, Capital, Condition of Economy and Colleteral).
The financing of Murabahah at BMT NU Ngasem Bojonegoro has been in accordance with the
rules that apply in accordance with the general principles of 5C, it is evident that the financing of
Murabahah is carried out with the sale and purchase contract with some provisions and
agreements that apply between the customer and the BMT.
BMT NU Ngasem Bojonegoro has several financing products, such as Mudharabah, Mutanaqisah and
Murabahah. In this study, interesting for the authors to be researched is Mudharabah financing and
financing murabahah. This is because Akad Mudharabah and Murabahah is an easy agreement to be
applied in the distribution of funds. BMT is quite selective in analyzing financing before BMT realizes
financing, to minimize losses caused by bad credit due to lack of financing realialization
standards.<br/>This study uses a qualitative descriptive approach, as well as using primary and
secondary data sources. This method of data collection uses interviews, observations and
documentation. The data analysis technique used is the technique of data reduction analysis, data
presentation and verification or withdrawal of conclusions. To check the validity of authors ' findings
using triangulation technique. The results showed that the implementation of the financing of mud {ha >
Rabah in BMT NU Ngasem Bojonegoro procedure has not been in accordance with the principle of
sharia ratio for the result is determined by BMT itself, which is 2%, but still uses the general principles of
5C (Character, Capacity, Capital, Condition of Economy and Colleteral). The financing of Murabahah at
BMT NU Ngasem Bojonegoro has been in accordance with the rules that apply in accordance with the
general principles of 5C, it is evident that the financing of Murabahah is carried out with the sale and
purchase contract with some provisions and agreements that apply between the customer and the BMT.
BMT NU Ngasem Bojonegoro memiliki beberapa produk pembiayaan antara lain mudharabah,
musyarakah dan murabahah. Dalam penelitian ini yang menarik bagi penulis untuk untuk diteliti adalah
pembiayaan mudharabah dan pembiayaan murabahah. Hal ini dikarenakan akad mudharabah dan
murabahah merupakan akad yang mudah untuk diaplikasikan dalam penyaluran dana. BMT cukup
selektif dalam menganalisis pembiayaan sebelum BMT merealisasikan pembiayaan, untuk meminimalisir
kerugian yang disebabkan oleh kredit macet karena kurangnya standar realialisasi pembiayaan.
Penelitian ini menggunakan pendekatan deskriptif kualitatif, serta menggunakan sumber data primer
dan sekunder. Metode pengumpulan data ini menggunakan wawancara, observasi dan dokumentasi.
Teknik analisis data yang digunakan adalah teknik analisis reduksi data, penyajian data dan verifikasi
atau penarikan kesimpulan. Untuk pengecekan keabsahan temuan penulis menggunakan teknik
triangulasi. Hasil penelitian menunjukkan bahwa implementasi pembiayaan mud{ha>rabah di BMT NU
Ngasem Bojonegoro prosedurnya belum sesuai dengan prinsip syari’ah nisbah bagi hasilnya ditentukan
oleh pihak BMT sendiri, yakni 2%, namun masih menggunakan prinsip umum 5C (Character, Capacity,
Capital, Condition of Economy dan Colleteral). Pembiayaan murabahah di BMT NU Ngasem Bojonegoro
sudah sesuai dengan kaidah-kaidah yang berlaku sesuai dengan prinsip umum 5C, hal ini terbukti bahwa
pembiayaan murabahah dilakukan dengan akad jual beli dengan beberapa ketentuan dan kesepakatan
yang berlaku antara nasabah dan pihak BMT.
