Analisis Syariah Compliance Pembiayaan Murabahah pada Gabungan Koperasi BMT Mitra Se-Kabupaten Jepara

Abstract

Adherence to Islamic principles is an important element in the management and operations of Islamic financial institutions. This study analyzed adherence to Islamic principles (syaria compliance) financing murabaha in combined Cooperative BMT Partners Jepara in order to know the implementation of the practice of murabaha in accordance with the principles of murabaha referred to in shariah (jurisprudence muamalah) and determine the factors that cause disobedience against sharia in BMT Cooperative Partners in Jepara. This research method to analyze the effect of variable levels of education, understanding of employee and management systems BMT on the implementation of the principle of Murabahah contract. While the test equipment used in this study using logistic regression where BMT implement sharia compliance scores: 1 and which have not implemented the appropriate Shariah compliance scores: 0. Results of this study was obtained from the respondent data as many as 34 employees of BMT Partners Group on the implementation of Islamic principles the murabaha contract as much as 85% of respondents already according to Islamic principles, and 15% were not sharia-compliant. The test results of SPSS that the constant value -2027 Education Level coefficient 0.000, 0.811 employees understanding, the coefficient of 21 586 Management System. Employees who pengimplementasikan sharia compliance because of the level of education will increase the log of the odds at 0, assuming other variables held constant. Each unit will increase employee understanding of odds employee logs in implementing the sharia compliance by 0811, assuming other variables constant