This study aims to examine whether the application of murabahah financing at LKS is in line with the MUI DSN Fatwa. The results of this study theoretically are also expected to contribute ideas in the treasures of Islamic intellectuals. Practically, it is expected to be able to contribute ideas to LKS in order to be able to apply mudharabah financing that is truly interest-free. In the process of analyzing the problems, the author uses analytical evaluative methods. The type of research used is the field research. This means that research is directed at murabahah applications on LKS. The object used for the study was BPR Syariah Rossa. The sample technique used was purposive sampling. Data collection is done by interview techniques and documentation. Through the research carried out, murabahah applications at BRI Syariah Pare deviate from the provisions in the MUI DSN Fatwa. Murabahah bias is in the wakalah contract used in murabahah financing. This contract of time positions the customer to represent himself to buy the items needed. In this situation the customer has two positions, namely the representative and the representative. A contract must be carried out by various parties. The parties who give the representation and other parties who represent. Thus, the murabahah sale and purchase contract in BPR Syariah Rossa is invalid because it does not meet the requirements and harmonious contract, and is not in line with the MUI DSN Fatwa.
Keywords: murabahah, fatwa, wakalah