Background of this study the large number of Islamic financial institutions whose
murabahah products are not yet fully compliant with shari’ah compliance, both the
Al-Qur’an, Hadist and DSN-MUI fatwas. The purpose of this study was to obtain an
overview and empirically prove how members’ perceptions of shari’ah compliance with
murabahah products at BMT ItQan. However, the research method used is descriptive
quantitative with data collection techniques through questionnaires and interviews.
The population in this study were 887 members of the ItQan BMT with a sample of
89 respondents and the object of this study was sharia compliance on murabahah
products. The data analysis technique used is univariate analysis method (percentage
score). The research findings show that members’ perceptions of shari’ah compliance
of murabahah products at the ItQan BMT are in a good category, although there are a
number of indicators which are lacking, murabahah goods do not belong to ItQan BMT
and the objects that are traded do not exist when signing the contract.