摘要：Credit loan is a sum of money or bills that can be equated based on the loanapproval or agreement between banks and the parties that need the mone. In theworld of Islamic banking loan credit terms known by the name of financing.Financing system of the Islamic Bank who discussed the the Murabaha contractagreement of sale between the bank and Islamic bank in which customerspurchase goods needed by the customer and then sell them to the customer atcost plus an agreed margin between Islamic banks and customers. Akad Ijara(IMBT) is a lease agreement to rent an item that ends with a transfer ofownership of goods from the party who gave the rent to the tenant. The authorsintend to examine the process of recording and mechanisms of the covenantcalculations and ijara Murabaha (IMBT). Under the two agreements thecustomers are object of some percentages of profit charged by Bank SyariahMandiri. The study concludes that the calculation mechanism of murabaha andijara (IMBT) at Bank Syariah Mandiri can be reviewed based on seven businessfeasibility aspects that can be a premium level of risk for the Bank SyariahMandiri. Any company that applies loans at Bank Syariah Mandiri is liable to aprofit margin percentage varies depending on the analysis of the feasibilityaspect of the company's business that the bank will borrow to Syariah Mandiri.This research reports thesis two Murabaha and Ijara (IMBT) agreements inwhich the return percentage of each product is different. Data and informationobtained through interviews with the author of the Business Unit of BankSyariah Mandiri, study libraries, and case studies given Business Unit of BankMandiri.
