The research theme is the concept of the bank in accordance with Islamic economics. The research objective is:
to analyze murabaha financing in Islamic banking. Research is the study of literature. The object of research
is the banking industry in Indonesia. To ensure that the implementation of murabaha financing to fit this
concept, it requires strict supervision of the Sharia Supervisory Board or the National Islamic Council, so
pembiaayan murabaha as financing belle of Islamic banking can be guarded and not tarnish the image and
prestige of Islamic banking so that no impression that the bank sharia is the same as conventional banks.
Keywords: Financing, Murabaha, Sharia Bank