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PRAKTIK PEMBIAYAAN MURABAHAHAH BIL WAKALAH DI BANK PEMBANGUNAN DAERAH KALIMANTAN BARAT CABANG SYARIAH KCP. PONTIANAK DALAM KAJIAN FATWA DEWAN SYARIAH NASIONAL MAJELIS ULAMA INDONESIA (MUI) NOMOR.04/DSN-MUI/IV/2000