ANALISIS AKAD ULANG PRODUK PEMBIAYAAN MURABAHAH BMT MITRAMU CABANG PASAR RATU JEPARA MENURUT FATWA DSN-MUI Nomor 48/DSN-MUI/II/2005

Abstract

This study analyzes the implementation of contract restructuring (akad ulang) for Murabahah financing products at BMT Mitramu, Pasar Ratu Jepara Branch, based on the provisions of DSN-MUI Fatwa No. 48/DSN-MUI/II/2005 concerning the re-determination of the selling price in Murabahah contracts. Employing a descriptive qualitative approach, this research utilizes data triangulation through in-depth interviews, observations, and document analysis. The findings indicate that the contract restructuring process involves three main stages: preventive communication, deliberation and adjustment of the financing scheme, and formal re-contracting. The process is based on mutual agreement without increasing the principal debt or profit margin and only charges a real administrative fee. The new contract is legally formal and independently binding. This practice demonstrates compliance with sharia principles and institutional ethics, showing that contract restructuring serves as a legitimate, responsive, and fair contractual reconstruction within the framework of Islamic economic law.