摘要：PT. Bank Syariah Mandiri, a bank which provides financing based on Islamicprinciples. One system is the Al-Murabaha (sale and purchase) the financing onthe basis of buying and selling where the selling price is based on the price of aknown origin along with profits for the bank plus a margin that has been agreed.The profit margin is the difference between selling price and origin of the agreedprice. Murabahah types that can be given a home purchase financing, financingfor vehicle purchases, financing in order to export / import or SKBDN,financing of capital goods, and others. The nature of this financing is notharming each other, because the capital is fully ditangung by the bank and thecustomers just as the buyer. But the two sides signed an agreement that willbenefit the bank obtained from these murabahah.. Procedures conducted by theBank in approving the proposed financing to customers through the process offinancing procedures. From the results, it can be concluded that the proceduresundertaken by the Bank in providing financing has been good and in accordancewith the ruling National Islamic Council. Data and information obtained throughinterviewing the author on the part of Bank Syariah Mandiri, library research,and analyze data provided by the Bank.
