Islamic bank is a bank that runs it's business based on the principles of shariah. This means that banks implement shariah principles in its activities. Shariah principle is the rule according to Islamic law an agreement between the bank and other parties to deposit funds and / or financing activities, or other activities specified in accordance with the shariah. One among the financing is done on shariah banking financing based on the principle of buying and selling goods with a profit (murabahah). Therefore,banks should apply the principles of shariah financing murabahah financing product that is more widely used in the banking shariah compared with other forms of financing. Shariah principles should be set out in the applicable implementing murabahah financing and applied in practice on the shariah banking.
Based on the assessment of the implementation of the provisions of murabahah financing in Islamic banking and its application in the field, it was practiced in the financing murabahah shariah banks have not fully apply the principles of shariah.Murabahah principles in accordance with Islamic shariah is applied to most aspects of the execution of the murabahah financing, but in other aspects yet fully implemented.