INTRODUCTION Murabaha comes from the word ((الرِبْحُ, this word means to enjoy or get more. From my reading, the meaning of murabaha is a good transaction which tells the buyer the true price and the profit the seller will get from the good and both sides must agree with the condition One thing is important in murabaha is that the seller must tell the buyer the true price and profit, because when we. let's tell the buyer, one day, if something happens to the transaction, the buyer cannot sue the buyer. The seller has already informed the buyer of the transaction. This transaction can be done in cash or at. credit, because murabaha is one of the Islamic ways to help people get the thing without riba This makes the Islamic and conventional transaction more different from the conventional, when the buyer wants to buy a good, the seller tells him. simply the actual price and the percentage of the price, but the seller does not tell the buyer the final price the buyer must pay for the property. And in reality, the transaction is conventional. borrow money and not buy the item. For example, Encik Ahmad wants to buy a house and he goes to the bank as an agent. The bank will explain to Encik Ahmad the cost of the house and the additional costs. If Encik Ahmad agrees with this contract of the bank, both parties agree and this is what we call mudaraba. But conventionally, Encik Ahmad only gets information about the cost of the house and the interest that Encik Ahmad pays monthly. The big problem in this chapter is to ensure Murabaha. The seller can ask the buyer to have a third party as security because if the buyer cannot pay the deposit to the seller, the seller can ask a third party to pay for the buyer. In this situation, the third party concept of CONTENT Murabahah is a kind of sale where the seller provides paper......liquidity facility to banks whenever required. Last resort facilities from the existing lender are interest based, hence Islamic banks cannot benefit from them. Operational risks are the risk of direct or indirect loss resulting from a lack or failure of 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 particularly arises as banks may not have sufficient qualified professionals, in terms of capacity and aptitude, to conduct Islamic financial operations. Considering the different nature of businesses, software available in the market for conventional banks may not be suitable for Islamic banks. This gives rise to systemic risks related to the development and use of information technology in Islamic banks..