INTRODUCTION Murabaha comes from the word ((الرِبْحُ, that word means profit or get more. From my reading, the meaning of murabaha is good transaction by telling the buyer the real price and profit that the seller will get from the good and both parties must agree with the condition One important thing in Murabaha is that the seller must tell the buyer the real price and profit because when we tell the buyer, one day if it happens something to the transaction, the buyer will not be able to sue the buyer seller because the seller has already informed the buyer about the transaction This transaction can use cash or credit because murabaha is one of the Islamic ways to help people get l 'item without riba. Let's look, the Islamic and conventional transaction is more different to conventional, when the buyer wants to buy a good, the seller simply tells the buyer the real price and the percentage from the price, but the seller does not tell the 'buyer the final price that the buyer has to pay for the good and in reality the conventional transaction is borrowing the money, not buying the object. For example, Encik Ahmad wants to buy a house and goes to the bank as an agent. The bank will explain to Encik Ahmad the cost of the house and additional costs. If Encik Ahmad agrees with the bank contract, both parties have an agreement and this we call mudaraba. But conventionally, Encik Ahmad only gets information about the cost of the house and the interest that Encik Ahmad has to pay monthly. The big issue in this chapter is ensuring Murabaha. The seller can ask the buyer to have a third party as collateral because if the buyer cannot pay the installment to the seller, the seller can ask a third party to pay for the buyer. In this situation, the concept of Third Party CONTENT Murabahah is a kind of sale where the seller offers...... half of paper...... ease of liquidity to banks when needed. current lender of last resort structures are interest-based, so Islamic banks cannot benefit from them. Operational risks are the risk of direct or indirect losses resulting from inadequacies or failures in internal processes, people and technology or from external events. Given the newness of Islamic banks, operational risk in terms of personal risk can be acute in these institutions. Operational risk in this regard arises particularly as banks may not have enough qualified professionals in capacity and capacity to conduct Islamic financial operations. Given the different nature of the businesses, the software available in the market for conventional banks may not be appropriate for Islamic banks. This gives rise to systemic risks related to the development and use of information technologies in Islamic banks.