murabahah is taking advantages which have agreement. the glossary set of dsn mui decision described about murabahah agreement is selling an item confrims the purchase price to the buyer then the buyer pays the higher price a profit. the issue that the author discussed in the implementation of the murabahah contract productive busines financing products in bmt pas and review dsn mui decision againt murabahah contract implemenation on productive business financing products in bmt pas sragen.
the type of the reseach thesis is reseach includes field reseach, while the author has analyzed the data was using descriptive methods which the all of data were collected, then it was analyzed using the deductive-comparative analysis theory which the collection of data which are classified from literatures that are common for analyzed and identified so get specific data. then, the data were analyzed with other data related, and formulated into a conclusion.
after the author got data's and analyze it, author concludes that the application of murabahah treaty in bmt pas doesn't use with the principle, because the murabahah treaty there is addition of the loan agreement. in the application of pas implemenation bmt the most doen't in accordance with the dsn mui fatwa no.02 /dsn-mui /iv /2000 on murabahah treaty