KEDUDUKAN AKTA PEMBERIAN HAK TANGGUNGAN (APHT)DALAM AKAD JUAL BELI (BAIâ AL-MURABAHAH) PADABANK TABUNGAN NEGARA (BTN) SYARIAHCABANG YOGYAKARTA

TL;DRAbstract

This research aims to determine the position of APHT on sales and purchase agreement (Bai' Al-Murabahah) at Bank Tabungan Negara (BTN) Syariah Branch of Yogyakarta to award financing for facilities of KPR or purchase of residential houses by customers, and the settlement process of financing if there is a failure on execution of sales and purchase agreement (Bai' Al-Murabahah). This research is a juridical empirical. Empirical because of emphasis on a thorough field research and supported by the research literature to complement data obtained from field research. The data collected were analyzed qualitatively and made into form of descriptive research report. Based on the results of this research are: 1. The position of APHT on sales and purchase agreement (Bai' Al-Murabahah) at BTN Syariah Branch of Yogyakarta is the supplemental (accessoir) and contract of KPR-BTN Syariah is the principal (obligatoir). APHT serves as a warranty of finance repayment to the BTN Syariah customers Branch

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