INTERNATIONAL JOURNAL OF SOCIAL SERVICE AND RESEARCH THE CONCEPT OF MURABAHAH (BUY AND BUY) AND ITS APPLICATIONS IN THE SHARIA FINANCIAL SERVICES COOPERATIVE

Murabahah (buying and selling) is one of the products produced by the concept of Islam in the world of economy. In sharia-based banking, murabahah products are the prima donna that outperforms other products in the financing variant. The development of Islamic banks lately, if we try to analyze the aspects and factors that cause it, one of them is caused by products which in conventional banking are said to be creative products. On the one hand, in the view of the general public, sometimes it becomes a big question, is sharia banking really different from banking with a conventional system. The stigma that arises is that the two systems are basically the same, only the name is different. So this study aims to determine the concept of change (buying and selling) and its application in the world of sharia economics, especially in cooperative institutions. The approach used in this research is a qualitative approach, namely research that intends to understand what is experienced by the research subject, for example behavior, perception, motivation, action, and others holistically. This research was conducted at the Shariah Pariri Lema Bariri Financial Services Cooperative (KJKS PALEBA) in Tepas Village, Brang Rea District, West Sumbawa Regency. Based on the data analysis, it can be concluded that the concept of murabahah is the concept of buying and selling goods in daily transactions that are permitted by religion, one party and the other as a buyer, it's just that its application in the sharia system then becomes multi-transaction due to time and place limitations, the existence of a wakalah function. as a supporting role to bring together sellers (cooperatives) and buyers (members). The price which is the excess in the installments becomes the cooperative's profit as a manifestation of the concept of buying and selling.


Introduction
Islam is a universal, comprehensive and applicable religion.The development of Islamic teachings in today's economy shows a significance that we need to appreciate in various forms.The involvement of Muslims in the Prophet's style of economy has indeed produced results that can compete with the conventional economy.Aspects of banking, insurance, mutual fund investment, cooperatives and others are a tangible manifestation of the application of Islamic law.
Especially in the banking world, the concept of sharia is mushrooming everywhere.Commercial banks, whether state, national or foreign commercial banks, on average, have started to open sharia units.It is very interesting if we take a closer look at the concept of sharia in the banking world.The concept of shari'ah is many and varied, but the significance that skyrocketed to the concept that was implemented 1,433 The Concept of Murabahah (Buy and Buy) and Its Applications In The Sharia Financial Services Cooperative Pariri Lema Bariri (KJKS Paleba) years ago in this launch is murabahah (buying and selling).In simple terms, this concept formula takes advantage of goods sold at a price which of course has been calculated in such a way that it makes a profit.
There is a stigma that is enough to make the world of Islamic banking a bit blurry when people say that Islamic banks are the same as conventional banks.
Pricing is one of the most important in marketing activities.Prices are very important to pay attention to, considering that prices greatly determine the behavior of banking products and services.Wrong in determining the price will be fatal to the products offered later.
For banks, especially banks based on conventional principles, prices are interest, administration fees, fees and commission fees, shipping costs, billing fees, dues fees and other costs.Meanwhile, the price for banks based on sharia principles is profit sharing.
For banks based on conventional principles, there are three types of interestbased prices, namely the purchase price, selling price and fees charged to customers.The purchase price is the interest paid to the customer.The purchase price is the interest given to customers who have deposits, such as demand deposits, savings interest, and deposit interest, while the selling price is the interest charged to credit recipients.Then the costs are determined for the various types of services offered (Kashmir, 2004).
Based on the description above, the researchers tried to explore the concept of murabahah with a research entitled "The Concept of Murabahah (Buying and Selling) and its Application to the Shariah Pariri Lema Bariri Financial Services Cooperative (KJKS PALEBA) West Sumbawa Regency, West Nusa Tenggara".

Method
The research method used in this research is descriptive research (Moleong, 2013).Descriptive research is research conducted to determine the value of independent variables, either one or more variables without making comparisons, or connecting with other variables (Sugiyono, 2017).This study aims to determine the concept of buying and selling (murabahah) and its application to the Syari'ah Pariri Lema Bariri Financial Services Cooperative (KJKS PALEBA) West Sumbawa Regency.By making descriptions of certain situations or events in order to obtain a systematic, factual and accurate description of the facts (Sumardi Suryabrata, 2002).Where the research conducted is independent which aims to find out about the concept of buying and selling murabahah and its application in the Syari'ah Pariri Lema Bariri Financial Services Cooperative (KJKS PALEBA) West Sumbawa Regency.
In accordance with the form of the descriptive research approach, the data collection techniques needed in this study did several things, including: A. Observation / direct observation Researchers conducted direct field observations of the practice of applying the concept of buying and selling murabahah.B. Literature study One type of activity carried out by researchers in the context of collecting research materials is library research.Which is a documentation study by examining books, journals, magazines, newspapers, as well as by searching through the internet and other literatures that are relevant to the problems to be studied by researchers.

C. Interview/interview
This method was used to obtain direct information about the policy of implementing murabahah trading in the Pariri Lema Bariri Sharia Financial Services Cooperative (KJKS PALEBA) West Sumbawa Regency.
Fauzan Ahmad, Ahdi Topan Sofyan, Eko Suryaningsih The analytical method used is descriptive qualitative approach by presenting factual information obtained from KJKS PALEBA, West Sumbawa Regency, which relates to the application of the murabahah buying and selling method.So get the practice going.
Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words from people under the circumstances observed (According to (Cresswell, 2017)).Qualitative research is a research method used to examine the condition of natural objects, and the results of qualitative research are more meaningful than generalizations.

A. Murabahah
Based on muamalah fiqh, there is a type of buying and selling called bai' al amanah, namely buying and selling in a mandate (trust) where the buyer believes the seller's words about the first price without any evidence and oath, so that betrayal and bad prejudice must be avoided.The buying and selling system itself consists of three forms, namely murabahah, tauliyah, and whadi'ah.Murabaha is buying and selling at the first price with additional profits.Tauliyya is buying and selling at the first price without any addition or subtraction.While wadhi'ah is buying and selling with a lower selling price than the first price.In this discussion, the researcher will only limit the murabaha aspect.
Murabahah in language is a form of mutual (meaning: mutual) from the word ribh which means profit, namely the increase in the value of capital (so it means mutual benefit).According to the terminology of fiqh, it means that murabahah is selling with original capital with a clear additional profit (Al-Mushlih & Ash-Shawi, 2004).
Murabahah is a transaction of a seller of goods by stating the acquisition price and profit (margin) agreed upon by the seller and the buyer (Istini T. Siddharta, 2001: 12).
Murabahah sale and purchase is the sale and purchase of goods at the original price with additional agreed profits.In buying and selling murabahah, the seller must notify that the price of the product he bought and determine a level of profit in addition (Moh. Rifai, 2001;61).If the bank wants to represent the customer to buy goods from a third party (supplier), then both parties must sign an agency agreement (agency contract), in which the bank authorizes the customer to become his agent to purchase commodity from a third party on behalf of the bank, in other words, the customer becomes the bank's representative to purchase the commodity.
Then the customer buys the commodity on behalf of the bank, and his ownership is only limited as an agent of the bank.Furthermore, the customer provides information to the bank that he has purchased the commodity, then the bank offers the commodity to the customer, and a sale and purchase contract is formed and the commodity is then moved into the property of the customer with all the risks.a) The Legal Basis of Buying and Selling The legal basis for buying and selling murabahah has been set out in the Qur'an, surah Al Baqarah verse 275: "….Whereas Allah hasbuying and selling and forbids usury…" permittedBased on the verse above, buying and selling murabahah gets recognition and legality from sharia and is legal to be operationalized in the practice of sharia bank financing because it is a form of buying and  Why is that?Because the mudharabah muqayyah contract is a contract where the owner of the funds demands certainty of the results of the invested capital.

h) Maximum limit for determining profit according to sharia
There is no sharia argument relating to the determination of business profits, so that if it exceeds this amount it is considered haram.This has become a general rule for all types of merchandise in every era and place.These provisions, because there are several lessons including: 1. Price difference, sometimes fast turning and sometimes slow.
According to custom, if the turnover is fast, the profit will be less.Meanwhile, if the turnover is slow, the profits will be many.2. The difference between cash sales and sales of deferred payments (credit).The reason is that the profit on cash sales is smaller than the profit on credit sales.3. The difference in the commodities sold, between primary and secondary commodities, the profit is less because it pays attention to the poor / needy people and people in need.
As has been explained, there is no history in the sunnah of the Prophet Muhammad SAW that regulates profit restrictions, so it is not permissible to take more than what is reasonable.On the contrary, it is narrated in a hadith which stipulates that it is permissible for trading profits to be doubled under certain conditions, or even more.It was narrated by Ahmad in his Musnad from Urwah that he narrated: The Prophet was once offered a trading goat.Then he gave me a dinar.He said, 'O Urwah, go to the animal dealer, buy me a goat.'I managed to bring two goats.I returned with the two goats -in another narration -accompanying International Journal of Social, Service and Research, 2(1), 10-18 Fauzan Ahmad the two goats.On the way, I met a man and offered my goat.I sell one goat for one dinar.I returned to the Prophet saying 'O Messenger of Allah!This is your goat and this one dinar is also yours!He asked, what are you doing?' I told him everything.' he said, 'O Allah, bless his commercial profits.'I experienced after that that when I was standing at Kinasah in the city of Kufa, I managed to make a profit of forty thousand dinars before I got home to meet my family."i) Efficient Murabahah Selling Price Determination In Practice in Islamic banks in Indonesia, the murabahah financing portfolio reaches 70-80%.This condition is not only in Indonesia, but also in Islamic banks in Malaysia and Pakistan.
A number of reasons were put forward to explain the popularity of murabahah in sharia investment banking operations: (i) murabahah is a short-term investment mechanism, and compared to the profit sharing system (musharaka and mudharabah) it is quite convenient.(ii) the mark-up in murabahah can be set in such a way as to ensure that banks can get profits that are proportional to the profits of interestbased banks to compete with Islamic banks (iii) murabaha avoids the uncertainty that exists in the income from business business with a system profit sharing (iv) murabahah does not allow Islamic banks to interfere with business management, because the bank is not the customer's partner, because their relationship in murabahah is the relationship between creditors and debtors.Determination of the selling price of murabahah can be done by the Prophet when trading.In determining the selling price, the Apostle transparently explains what the purchase price is, how much the costs have been for each commodity and how much profit is desired.The method used by the Prophet can be used as one of the methods of Islamic banks in determining the selling price of murabahah products.
KJKS PALEBA West Sumbawa Regency functions as an intermediary institution between the owners of funds (capital) and business actors, especially micro and small businesses.KJKS PALEBA, West Sumbawa Regency, collects funds in the form of savings for members and prospective members and other cooperatives.To raise these funds, KJKS PALEBA, West Sumbawa Regency, offers a number of savings products in accordance with a number of savings products that comply with the provisions of Islamic law.Savings, both savings and term investments with mudharabah al mutalaqah contracts that provide profit sharing to the owner of the deposit.
The KJKS PALEBA micro financing product in West Sumbawa Regency is prioritized for additional capital for micro and small businesses.Financing skin in accordance with sharia provisions can be in the form of buying and selling or investment cooperation.The financing period is prioritized for short-term financing with fast turnover (daily, weekly and monthly).
The financing products in KJKS PALEBA, West Sumbawa Regency are prioritized for additional capital for micro and small businesses.Financing schemes in accordance with shari'ah provisions can be in the form of buying and selling or investment cooperation.

Conclusion
Murabahah is the concept of buying and selling in Islamic teachings that are permissible according to sharia, of course with various pillars and conditions as the fulfillment of halal transactions.The existence of profit (margin) in this concept is a consequence of the trading world in general.The existence of different patterns of buying and selling murabahah transactions carried out in classical and contemporary times is indeed a difference in application, but as long as the pillars and conditions are met, the transaction is still valid according to sharia.
The application of the concept of buying and selling or murabahah has indeed been applied to non-bank institutions, namely the Syari'ah Pariri Lema Bariri Financial Services Cooperative, West Sumbawa Regency (KJKS PALEBA).The existence of an installment payment method makes it easy for members.The excess in the value of money is a consequence of margin (profit) which is common in the world of buying and selling in general.
1. Murabahah Scheme Sharia banks as sellers and customers as buyers, goods are delivered immediately and payments are made in a tough manner.2. Development Scheme The Concept of Murabahah (Buy and Buy) and Its Applications In The Sharia Financial Services Cooperative Pariri Lema Bariri (KJKS Paleba) Source: explanation of Fatwa No. 04/DNS-MUI/IV/2000 selling and does not contain elements of usury.Hadith Rasulullah SAW: From shuhaib Ar Rumi ra, that the Messenger of Allah said, "Three things in which there are objections: buying and selling tough, muqardhah (mudharabah), and mixing wheat with flour for household purposes, not for sale."(HR.Ibn Majah) b) Pillars and Terms of Sale and Purchase : consent and qabul c) Terms of Condition 1. Must be used for halal goods 2. The seller notifies the cost of capital to the customer 3.The first contract must be valid in accordance seller must convey all matters relating to the purchase, for example if the purchase is made on account.d) Murabaha contract of classical and contemporary practice Fauzan Ahmad