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Artykuły w czasopismach na temat "Murabahah"

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Rosa, Sindy Silvya, i Mia Kusumawaty. "Pengaruh Pembiayaan Murabahah dan Suku Bunga BI Terhadap Pendapatan Margin Murabahah Perbankan Syariah (Studi Pada BUS di Indonesia)". Jurnal Akuntansi dan Keuangan 24, nr 2 (2.02.2021): 118–31. http://dx.doi.org/10.23960/jak.v24i2.4.

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The research objective was to determine the effect of murabaha financing and interest rate BI to Revenue Margin On Islamic Banking simultaneously and partially. This type of research is associative research. The data digunakanadalah secondary data, where the data is murabaha financing resources and Bank Indonesia interest rate and margin murabaha year 2011-2015 at six banks listed in Indonesia. Data collection techniques in this study is documentation. Data analysis techniques used in this research is qualitative analysis techniques. The analytical method used in this research is multiple linear regression analysis. The results of this study showed that simultaneous Murabahah Financing and Interest Rates Bank Indonesia influence Revenue Margin Murabaha Islamic Banking in Indonesia. Partially Financing Murabahahm significant effect on Income Margin Murabaha Islamic Banking in Indonesia, while the interest rate of Bank Indonesia partially no significant effect on Income Margin Murabaha Islamic Banking in Indonesia
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Sup, Devid Frastiawan Amir, i Ifandi Suhendi. "KONSEP MUQASAH PADA PEMBIAYAAN MURABAHAH DALAM PERSPEKTIF FATWA DSN-MUI". Kodifikasia 16, nr 1 (27.06.2022): 53–73. http://dx.doi.org/10.21154/kodifikasia.v16i1.3818.

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Pembahasan tentang potongan angsuran, termasuk dalam definisi lain cashback atau potongan harga dalam pembiayaan murabahah, secara definitif, pelaksanaan, dan sistem pencatatannya, sudah lazim dikenal dengan sebutan muqasah. Mengenai pembiayaan murabahah, MUI telah membentuk DSN yang di antara tugasnya adalah mengeluarkan fatwa atas jenis-jenis kegiatan keuangan dan produk keuangan syariah, sekaligus mengawasi penerapan fatwa yang telah dikeluarkannya melalui DPS. Penelitian ini bertujuan untuk mendeskripsikan konsep muqasah pada pembiayaan murabahah dalam perspektif Fatwa DSN-MUI. Penelitian ini menggunakan metodologi kualitatif, deskriptif, dan kepustakaan. Hasil yang didapat, muqasah dalam pembiayaan murabahah dimungkinkan dapat terjadi dalam tiga kondisi, yaitu diskon dalam murabahah (Fatwa DSN No: 16/DSN-MUI/IX/2000), potongan pelunasan dalam murabahah (Fatwa DSN No: 23/DSN-MUI/III/2002), dan potongan tagihan murabahah (Fatwa DSN No: 46/DSN-MUI/II/2005). Adapaun metode dalam pemberiannya adalah diberikan pada saat pelunasan, yaitu LKS mengurangi piutang murabahah dan keuntungan murabahah, atau diberikan setelah pelunasan, yaitu LKS menerima pelunasan piutang dari nasabah dan kemudian membayarkan potongan pelunasannya kepada nasabah. [The discussion on installment discounts, including in other definitions of cashback or price discounts in murabaha financing, definitively, its implementation, and its accounting system, is commonly known as muqasah. Regarding murabaha financing, MUI has established a DSN whose duties include issuing fatwas on types of financial activities and Islamic financial products, as well as supervising the implementation of fatwas that have been issued through DPS. This research aims to describe the concept of muqasah in murabahah financing in the perspective of Fatwa DSN-MUI. This research used qualitative, descriptive, and literature methodology. The results obtained, muqasah in murabaha financing is possible in three conditions, namely discounts in murabaha (Fatwa DSN No: 16/DSN-MUI/IX/2000), repayment discounts in murabaha (Fatwa DSN No: 23/DSN-MUI/ III/2002), and discounts on murabaha installment (Fatwa DSN No: 46/DSN-MUI/II/2005). The method of giving it is given at the time of settlement, i.e. LKS reduces murabahah receivables and murabahah profits, or it is given after settlement, i.e. LKS receives repayment of receivables from the customer and then pays the repayment discount to the customer.]
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Eliza, Any. "Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah". Jurnal Ilmiah Ekonomi Islam 8, nr 3 (31.10.2022): 2882. http://dx.doi.org/10.29040/jiei.v8i3.5891.

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Murabaha transactions through murabaha financing are the leading transactions in Islamic Financial Institutions in Indonesia. The accounting treatment for these transactions is regulated in PSAK 102 Akuntansi Murabahah. First issued in 2007, PSAK 102 Akuntansi Murabahah has been revised three times, namely in 2013, 2016, and 2019. This literature study aims to analyze the differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016. Using content analysis techniques, the main sources of writing come from the related Sharia Financial Accounting Standards (SAK), related scientific journals, and IAI Education and Training (PPL) materials. The differences between PSAK 102 Akuntansi Murabahah Revised 2019 and Revised 2016 include: scope, amount, paragraphs, advances, significant financing elements, the definition of Murabaha income, definition of real costs, terms of Murabaha assets, recognition of Murabaha income, recognition of deferred revenue with a significant financing element, as well as a component of disclosure by sellers in the financial statements. Content difference analysis of PSAK 102 Akuntansi Murabahah is necessary to enrich the literature related to Murabaha accounting treatment, to update and improve the understanding of all parties with an interest in Murabaha transaction information, especially financial statement preparers, financial statement readers, and auditors.
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Faizin, Nurul, i Royyan Ramdhani Djayusman. "The Concept of Sharia Compliance on Islamic Bank Murabaha Financing in the Maqashid Sharia Approach: A Theoretical Study". Al-Iktisab: Journal of Islamic Economic Law 7, nr 1 (8.08.2023): 49–74. http://dx.doi.org/10.21111/aliktisab.v7i1.9980.

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••• English ••• Murabaha financing is the financing with the highest value in Indonesia which can be seen from the Islamic Banking Snapshot issued by OJK, which shows that the murabaha financing using covers 46,22% of all distributed financing until September 2021. This research aims to give the theoretical background for sharia compliance murabaha bank financing, which gives an understanding of how Islamic banks can be sharia compliance in financing using the murabaha contract. This research is descriptive qualitative research in the form of literature research using theoretical or conceptual study methodology. The result shows the sharia compliance of murabaha financing is based on four approaches, namely the ‘aqd approach, maqashid sharia approach, the documentation approach, and the accounting and financial reporting approach. The ‘aqd approach states that the murabaha transaction should be bonafide among independent parties (supplier, buyer, and financier) and not involve a guaranteed profit. As for the maqasid sharia approach, besides ensuring maqasid sharia in wealth (its circulation, its clarity, its preservation, its stability, and justice in it), the murabaha should ensure public interest as well as to contribute to the removal of hardship. In the documentation approach, the form and the materials of the contract documented for murabaha should comply with the principle and requirements of the contract according to Islamic law and has to be overseen by the Sharia Supervisory Board in drafting. And for the accounting and financial reporting approach, the information disclosure should contain the value of assets when executing the murabaha, clarifications that murabaha receivables are measured on the cost, the profits of murabaha were completed when contracting, the deferred profit is not deducted from the murabaha receivable, there is no clear treatment for early repayment if it occurs, and there is no clear handling of cases of customer insolvency or delay in payment if any. ••• Indonesian ••• Pembiayaan murabahah merupakan pembiayaan dengan nilai tertinggi di Indonesia yang dapat dilihat dari Snapshot Perbankan Syariah yang diterbitkan oleh OJK, yang menunjukkan bahwa pembiayaan murabahah mencakup 46,22% dari seluruh pembiayaan yang didistribusikan hingga September 2021. Penelitian ini bertujuan untuk memberikan landasan teoritis kepatuhan kepada syariah untuk pembiayaan murabahah di perbankan syariah, yang memberikan pemahaman tentang bagaimana bank syariah dapat mematuhi syariah dalam menyalurkan pembiayaan menggunakan akad murabahah. Penelitian ini merupakan penelitian kualitatif deskriptif dalam bentuk penelitian kepustakaan menggunakan metodologi kajian teoritis atau konseptual. Hasil penelitian menunjukkan kepatuhan syariah pembiayaan murabahah didasarkan pada empat pendekatan, yaitu pendekatan akad, pendekatan maqashid syariah, pendekatan dokumentasi, dan pendekatan akuntansi dan laporan keuangan. Pendekatan akad menyatakan bahwa transaksi murabahah harus bonafide di antara pihak independen (pemasok, pembeli, dan pemberi pembiayaan) dan tidak melibatkan keuntungan terjamin. Adapun pendekatan maqashid syariah, selain memastikan maqashid syariah dalam harta (peredarannya, kejelasannya, pelestariannya, stabilitasnya, dan keadilan di dalamnya), murabahah harus memastikan kepentingan umum serta berkontribusi pada penghapusan kesulitan. Dalam pendekatan dokumentasi, bentuk dan isi kontrak yang didokumentasikan untuk murabahah harus sesuai dengan prinsip dan persyaratan kontrak menurut hukum Islam dan harus diawasi oleh Dewan Pengawas Syariah dalam penyusunannya. Dan untuk pendekatan akuntansi dan pelaporan keuangan, keterbukaan informasi harus berisi nilai aset saat melaksanakan murabahah, klarifikasi bahwa piutang murabahah diukur menurut biaya, keuntungan murabahah ditetapkan saat kontrak, laba tangguhan tidak dikurangkan dari piutang murabahah, tidak ada perlakuan yang jelas untuk pelunasan awal jika terjadi, dan tidak ada penanganan yang jelas atas kasus kepailitan pelanggan atau keterlambatan pembayaran jika ada.
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Mughni, Joni Ahmad. "Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK Nomor 102 Pada Pembiayaan Murabahah Di BMT Al-Ittihad Cikurubuk Tasikmalaya". Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 1, nr 1 (27.08.2019): 1–10. http://dx.doi.org/10.32670/ecoiqtishodi.v1i1.32.

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Background problem in this study high financing activity and selling based on murabaḥah KSPPS BMT Al-Ittihad murabaḥah where the transaction is done more than 97% of all the transactions carried out. While the goal in this research is to know the application of accounting and financing Murabaha on BMT Cikurubuk Al-Ittihad. And to analyse the suitability of the accounting application of financing illegal murabaha with PSAK No. 102 on BMT Cikurubuk Al-Ittihad. The research method used was qualitative approach. Data collection techniques used by authors was an interview ansd documentation. Data analysis techniques using descriptive analysis. The research found that the recognition and measurement of assets, receivables, murabaha murabaha profit installment, pieces of murabaha murabaha, and fines already in accordance with PSAK NO. 102. Presentation of KSPPS applied by the BMT Al-Ittihad is in compliance with PSAK NO. 102, i.e. accounts receivable balance of murabaha served on the net that can be realized, the advantage of murabaha is presented in the income statement and profit murabahah deferred interest is served in the balance sheet but note with reserve losses of accounts receivable.
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Sakum, Sakum. "IMPLEMENTASI AKAD MURABAHAH PADA PRODUK PEMBIAYAAN MURABAHAH DI KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH BAITUL MAAL WAT TAMWIL FAJAR CABANG BEKASI". Jurnal Ekonomi Syariah Pelita Bangsa 6, nr 01 (10.04.2021): 20–29. http://dx.doi.org/10.37366/jespb.v6i01.173.

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In the preparation of this thesis, researchers used qualitative research, the type of research used was library research and field research. Sources of data obtained through primary and secondary data sources, for data collection using two methods, namely: interviews and documentation, for data analysis techniques using 3 methods, namely data reduction, data presentation, and drawing conclusions. This study aims to determine the implementation or practice of the murabahah contract in murabahah financing products at Baitul Maal wat Tamwil Fajar Bekasi branch whether it is in accordance with Islamic law and Fatwa DSN MUI No. 04 / DSN-MUI / IV / 2000 About Murabaha. The result of this research is that in the practice of the murabahah contract at KSPPS BMT Fajar has implemented it according to the SOP and in accordance with Islamic law and fatwa DSN MUI No. 04 / DSN-MUI / IV / 2000 About Murabaha. Based on the results of the study, it can be concluded that the implementation of the murabahah contract on murabahah financing products at KSPPS BMT Fajar Bekasi branch is in accordance with Islamic law and Fatwa DSN MUI No. 04 / DSN-MUI / IV / 2000 About Murabaha. This is based on the results of the analysis of interviews with members who apply for murabahah financing.
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Zamroni, M. Afif, Lisa Purwati i Shakila Kausar. "Implementation of Murabahah in Sharia Banks According to the Al-Qur'an Surah Al-Baqarah Verse 275". Dirasah International Journal of Islamic Studies 1, nr 2 (10.10.2023): 57–67. http://dx.doi.org/10.59373/drs.v1i2.5.

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Murabahah is an effort to find sustenance through buying and selling. Murabaha is buying and selling based on consensual between the two parties who transact. This article aims to find out the implementation of Murabahah in Islamic banking according to the Qur'an Surah al-Baqarah verse 275. Why Murabaha financing dominates compared to other financing. This writing method uses a book survey technique (library research) regarding the literature related to the implementation of murabahah. The result of this article is that Murabahah is permissible and does not conflict with the teachings of Islamic Shari'ah. Murabahah financing is widely used because it has a relatively lower risk, both from the bank and the customer side. From the customer's side, there is certainty about the number of installments because, in this buying and selling scheme, the margin value (bank profit) is set which does not change until the financing is paid off.
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Husna, Asmaul, Marliyah Marliyah, Haris Al Amin, Julfan Saputra i Wahyu Syarvina. "Analisis Tingkat Literasi Nasabah Bank Syariah Pada Kontrak Murabahah". Jurnal EMT KITA 5, nr 2 (30.12.2021): 112–23. http://dx.doi.org/10.35870/emt.v5i2.449.

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The purpose of this research is to examine the level of understanding of Islamic bank customers who have entered into murabahah contracts, as well as the factors that influence customer decisions to use Islamic banks for murabahah financing. 45 Islamic bank customers who have taken murabaha financing were selected as samples. The data used is primary data collected from customers who have taken murabaha credit through surveys and direct interviews. Qualitative analytical approach was used in data analysis. The findings show that customers are not aware of the murabahah financing arrangements.
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Damayanti, Erna. "APLIKASI MURABAHAH PADA LEMBAGA KEUANGAN SYARIAH". El-jizya : Jurnal Ekonomi Islam 5, nr 2 (1.11.2018): 211–40. http://dx.doi.org/10.24090/ej.v5i2.1880.

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Abstact The implementation of murabahah concept in syariah bank, if connected to clerical view, experienced some modification. Murabahah practiced in LKS is known as murabahah li al-'mir bi al-syirâ ', a sale and purchase transaction in which a customer comes to the bank to buy a commodity with certain criteria, and he promises to buy the commodity/goods in a murabahah contract, i.e. in accordance with the cost of goods purchased plus the level of profit agreed by both parties. The customer will pay it through periodical installment in accordance with his financial capabilities. The application of murabahah in the practice of Sharia Financial Institutions (LKS) is the transfer of direct ownership from suppliers to customers, whereas direct bank payments are made to the first seller/supplier. The customer as the last buyer receives the goods after having entered into a murabaha agreement with the bank and the LKS conducts murabaha with the customer, and at the same time represents the wakalah contract to the customer to buy the goods themselves. Keywords: Application, Murabahah, LKS (Sharia Financial Institution).
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Apriliani, Fajar, i Mohammad Rofiuddin. "Mengukur risiko pembiayaan terhadap pembiayaan murabahah dengan menggunakan moderated regression analysis". Journal of Accounting and Digital Finance 2, nr 2 (30.08.2022): 131–43. http://dx.doi.org/10.53088/jadfi.v2i2.367.

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This study analyzes the effect of capital adequacy and financing-to-deposit ratio profit margin on Murabaha financing with financing risk as a moderating variable. This study uses secondary data in the form of panel data. The population in this study were all Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the 2016-2020 period, namely BRI Syariah Banks, BNI Syariah Banks, BCA Syariah Banks, Mandiri Syariah Banks, Muamalat Indonesia Banks, Mega Syariah Banks, Victoria Syariah Banks, Bank Panin Dubai Syariah, Bank Jabar Banten Syariah, Bank Syariah Bukopin. The sample of this study amounted to 10 Islamic Commercial Banks. The data analysis method approach used is Moderated Regression Analysis. The results of this study indicate that Capital Adequacy does not affect Murabahah Financing. FDR harms Murabaha Financing. Profit Margin has a positive effect on Murabaha Financing. NPF does not moderate the effect of CAR on Murabahah Financing. NPF moderates the effect of FDR on Murabahah Financing. NPF moderates the effect of Margin on Murabahah Financing.
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Rozprawy doktorskie na temat "Murabahah"

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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case murabahah and mudarabah /". View thesis View thesis, 2001. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030416.150843/index.html.

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Thesis (Ph.D.) -- University of Western Sydney, Macarthur, 2001.
A thesis presented to the University of Western Sydney, Macarthur, in partial fulfilment of the requirements for the award of the degree of Doctor of Philosophy, March, 2001. Bibliography : leaves 244-264.
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Al-Khadash, Husam Aldeen Mustafa, University of Western Sydney, College of Law and Business i School of Accounting. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah". THESIS_CLAB_ACC_AlKhadash_H.xml, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presented
Doctor of Philosophy (PhD)
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Al-Khadash, Husam Aldeen Mustafa. "The accounting measurement and disclosure requirements in Islamic banks : the case of Murabahah and Mudarabah". Thesis, View thesis View thesis, 2001. http://handle.uws.edu.au:8081/1959.7/827.

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This research has three main purposes. First, it discusses the differences between the conventional and the Islamic perspectives of accounting in terms of the accounting definition, objectives, principles, rules, measurements and disclosure requirements. Second, it discusses and formulates the accounting measurements and the disclosure requirements, which should be applied in Islamic banks for Murabahah and Mudarabah operations.Third, to provide insight into the current practice of these measures and requirements, the study reports the results of a survey which aims at identifying the gap between the suggested measures and requirements and the current practice of the Dubai Islamic Bank and the Jordan Islamic Bank. The analysis reveals that there are differences between the conventional and the Islamic perspectives of accounting. It also indicates the need for specific accounting measures for Murabahah and Mudarabah operations as well as the need to disclose more information about these operations and their accounting measurement methods in an Islamic bank's annual reports as well as in other disclosures.Finally, the direction for future research on Islamic banks operations and their accounting measurement problems are presented
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El, Sharif Bahgat Bahgat Khalil. "Law and practice of profit-sharing in Islamic banking with particular reference to mudarabah and murabahah". Thesis, University of Exeter, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280677.

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Hardy, Nicolas. "Finance islamique et renouveau du droit islamique au Moyen Orient : les contraintes de l'innovation financière pour les juristes-fuqahāʾ". Paris, EHESS, 2006. http://www.theses.fr/2006EHES0106.

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La finance islamique, apparue dans les années 1970, correspond à l'exercice d'une activité financière en conformité avec les normes de la Charia, notamment l'interdiction de l'intérêt. Les juristes spécialistes du fiqh (droit islamique), les fuqahāʾ, sont chargés au sein des banques islamiques d'une mission de supervision de la Charia. La finance islamique se présente ainsi comme une expérience de renouveau du droit islamique sous la forme d'un droit de juristes. La cristallisation du shéma de la vente à profit (murābaḥaẗ), alternative controversée au prêt à intérêt, permet d'observer les contraintes liées au cadre institutionnel et aux techniques d'élaboration d'un droit financier islamique contemporain nécessairement innovant
Islamic finance emerged during the 1970s as the conduct of financing activities in conformity with the norms of the Sharia and, above all, the prohibition of interest. The jurists specialists of fiqh (Islamic law), the fuqahāʾ, are vested with the authority to supervise the application of the Sharia within Islamic banks. Thus, Islamic finance represents an experimentation for the renewal of Islamic laws as a jurists' law. The crystallization of the scheme of the mark-up sale (murābaḥaẗ) a controversial alternative to interest loans, allows the examination of the factors, linked to the institutional setting and the juridicial reasoning, constraining the formation of an innovating contemporary Islmamic financial law
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Sahabodien, Waleed. "An analysis of the Murabahah Islamic Finance Instrument in the context of article 11 of the OECD model tax convention on income and capital". Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29164.

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Conventional banking and finance is based on interest-bearing loans or investments, or equity financing arrangements. Islamic banking and finance provides equivalent functionality to conventional finance except that the underlying arrangement is based on the trading of assets, profit and loss sharing investments or leasing arrangements. International business and trade has evolved over time and contemporary transactions and methods of providing cross-border funding has undoubtedly become more fluid and complex in this regard. So much so that non-traditional sources of financing have become more prominent as a viable alternative where we have seen a considerable increase in their use. This is evident with the steady growth and expansion of Islamic finance within the wider umbrella of the ‘Islamic Economy’. Importantly, multi-national enterprises are indeed open to diversifying their funding. This is however complimentary to the primary demand for these services from a growing global Muslim population. Article 11 governs the taxation of cross-border debt financing where the focus is in essence on the taxing rights allocated between the source and resident state respectively. In practice it appears to be a rather settled article where very few meaningful amendments have been made since its inception. The formulation and policy is based on historical factors and an agreed upon balance established at that time. With the introduction of non-traditional financial arrangement such as Islamic finance, we now perhaps see this historical balance being somewhat disturbed. It is important to note that it is an express purpose of international tax treaties to facilitate cross-border trade and ensure the economic exchanges are as seamless as possible in respect of taxation matters. Whether the incorporation of non-traditional financial instruments in article 11 could indeed reduce the risk of double taxation or double-non taxation remains to be seen, and it is not the objective of this paper to speculate on these aspects. Rather, this dissertation seeks to analyse the position of Islamic finance with regards to the Organisation for Economic Co-operation and Development “OECD” Model Tax Convention and whether uncertainty is created under article 11 and a ‘debt-claim’.
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Abduni, Leila Mohamad. "The emergence of Islamic finance: an exploratory study of Brazil". reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/23913.

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Islamic finance has been a trendy topic globally, gaining the attention of Muslims and non-Muslims. It stands for a financial system that follows the sharia (Islamic law), which is guided by ethical principles and social justice. The main prohibition usually linked to Islamic finance is of interest, but there is much more to it. It offers a portfolio of products and services which compete with the ones present in the conventional system, however these preserve the Islamic principles. Despite the global reach, Islamic finance did not set foot in Brazil or Latin America overall as it did in Europe and Asia especially. Therefore, this paper tries do unveil what’s behind this financial system and try to find ways to make it’s introduction in Brazil possible. In order to reach this, a qualitative research guided by the presentation of countries that have introduced Islamic finance, and interviews conducted with main players in Brazil linked to Islamic finance. The results of the research reflected partially the perspective of the academia, the expert, the Brazilian market and the Islamic finance industry, given that each interviewee represented one or more of these categories. This was completed with the overall conclusions drawn from the case studies presented, taking the main lessons form their experience. A coding system was developed to filter and organize the results. In terms of the opportunities Islamic finance has in Brazil, what stands out the most is the strong relation between Brazil and the Arab countries (adopters of Islamic finance), especially in exports, which represent situations in which Islamic finance could be adopted to intermediate the financing. The obstacles preventing this from happening are many, and are mainly linked to the unfamiliarity of the subject in the market and the delicate environment Brazil finds itself in, which is not favorable for new projects or investments. The Islamic finance procedures themselves are complicated and difficult, which makes the introduction process more complex. Given all that, there are many measures that can be taken already in order to incentive the introduction of Islamic finance in Brazil or even conduct some isolated Islamic finance operations. Murabahah is an example of a cost plus contract that can be used by exporters to sell their commodity abroad and sukuk is an alternative method for raising money with certificates backed by assets. These two operations can be adopted by Brazilian companies, however need to be conducted abroad due to regulatory complications. For the long term, having experts and professionals interested in Islamic finance ‘spreading the word’ and digging deeper into the subject in their workplace will open opportunities for the companies they work for and be an incentive for future adoption of Islamic finance by others. Entities also working towards the promotion of the halal (sharia-compliant) industries, which can be considered a fuel for Islamic finance, and tightening the relations between Brazil and the Arab countries, will help close the gap and familiarize both sides with the opportunities available.
As finanças islâmicas têm sido um tema recorrente a nível mundial, chamando a atenção dos muçulmanos e não-muçulmanos. Defende um sistema financeiro que segue a sharia (lei islâmica), que é orientada por princípios éticos e justiça social. A principal proibição geralmente ligada às finanças islâmicas é a dos juros, mas há muito mais para isso. Oferece um portfólio de produtos e serviços que competem com os existentes no sistema convencional, no entanto estes preservam os princípios islâmicos. Apesar do alcance global, as finanças islâmicas não entrar no Brasil nem na América Latina como aconteceu na Europa e na Ásia especialmente. Portanto, este artigo tenta revelar o que está por trás desse sistema financeiro e tentar encontrar maneiras de tornar possível a sua introdução no Brasil. Para alcançar isso, realizou-se uma pesquisa qualitativa orientada pelo estudo de países que introduziram as finanças islâmicas, e entrevistas feitas com os principais atores do Brasil ligados às finanças islâmicas. Os resultados da pesquisa refletiram parcialmente a perspectiva da academia, do ‘expert’ do mercado brasileiro e do setor financeiro islâmico, dado que cada entrevistado representava uma ou mais dessas categorias. Isso foi aprimorado com a junção das conclusões gerais extraídas dos estudos de caso apresentados, tirando as principais lições de suas experiências. Um sistema de codificação foi desenvolvido para filtrar e organizar os resultados. Em termos de oportunidades que as finanças islâmicas têm no Brasil, o que mais se destaca é a forte relação entre o Brasil e os países árabes (praticantes das finanças islâmicas), especialmente nas exportações, que representam situações em que as finanças islâmicas poderiam ser adotadas para intermediar no financiamento. Os obstáculos que impedem que isso aconteça são muitos e estão principalmente ligados à falta de familiaridade com o assunto no mercado e ao ambiente delicado que o Brasil se encontra, o que não é favorável a novos projetos ou investimentos. Os próprios procedimentos das finanças islâmicas são complicados e difíceis, o que torna o processo de introdução mais complexo. Diante disso, há muitas medidas que podem ser tomadas já para incentivar a introdução das finanças islâmicas no Brasil ou mesmo realizar algumas operações financeiras islâmicas isoladas. Murabahah é um exemplo de um contrato de ‘cost plus’ que pode ser usado pelos exportadores para vender suas commodities no exterior e o sukuk é um método alternativo para arrecadar dinheiro com certificados respaldados por ativos. Essas duas operações podem ser adotadas por empresas brasileiras, porém precisam ser conduzidas no exterior devido à complicações regulatórias. Para o longo prazo, ter especialistas e profissionais interessados nas finanças islâmicas, compartilhando seus conhecimentos sobre assunto e explorando mais profundamente o assunto em seu local de trabalho abrirá oportunidades para as empresas para as quais trabalham e será um incentivo para a futura adoção das finanças islâmicas por parte de outros. As entidades que também trabalham para a promoção das indústrias halal (compatíveis com a sharia) – que podem ser consideradas um combustível para as finanças islâmicas – e aprimorando as relações entre o Brasil e os países árabes, ajudarão à reduzir a lacuna e na familiarização dos dois lados com as oportunidades disponíveis.
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Mahmoud, M. S. "The concept of Murabaha in a modern Islamic context". Thesis, University of Salford, 1990. http://usir.salford.ac.uk/26793/.

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One of the main principles of Islamic Banking is to avoid interest (usury) in all forms of transactions because Muslims believe that they are not allowed to deal in usury and that they have to adopt an interest-free system. In order to achieve this, the Muslims have derived their guiding rules from the Islamic principles and used profit sharing mechanism rather than using the prevailing interest rate mechanism. The Muslim Economists have been trying to develope and present some successful real working examples of an interest-free economy. The usury "interest" is called in Islam "RIBA" a term which literally means increase or addition but from the Islamic technical point of of view it refers to the addition in the amount of the principal of the loan on the basis of time for which it is loaned and the amount of the loan. The objective of the Islamic Banks and Investment Companies is to develope Islamic forms of transaction that do not involve interest which is prohibted in Islam. Islam has nothing against the modern banking operational techniques or against the cooperation or coordination with western investment and banking institutions unless they conflict with the Islamic rules. The Quran, which is the fundamental source of the Islamic rules and principles has prohibited Riba. One of the implications of prohibition of Riba is that this prohibition eliminates all debt financing instruments as they exist in the traditional banking system. Islam has given some alternative transactions which do not involve Riba dealing. One of the important characteristics of the Islamic financial instruments is the Risk and Loss and Profit sharing. The cause of the prohibition of Riba will be discussed in detail in this study- The study will also list and explain some of the main investment instruments and forms used in the Islamic Banking. One of the most important forms of transaction developed in the Islamic Banks and Investment Companies is a form of sale called Murabaha. Murabaha is the most widely used form of transaction in the Islamic Banks and in the same time it is the most frequently subject to criticism. The Murabaha represents a special form of contracts for sale of goods. It is a Contract of Sale where the seller is obliged to disi cose to the buyer the initial cost of the goods and the margin of profit he marked. The objective of this study is to discuss this special form of transaction, make comments on how it is being practised in the Islamic Banks and Investment Companies. Being a newly developed investment instrument, the Murabaha in its modern application has not been the subject of many books or researches. Many books and publications discussed the subject of the Islamic Banking System but few of them highlighted the issue of the moderm Murabaha which is a different application of the old Islamic traditional form of Murabaha. The most important publications in this field are written recently after the Islamic Banks had adopted the Murabaha Sale Contract in its developed form. One of the books written in Murabaha is a book by DR. SAMI H. HOMOUD a distinguished Islamic Banker in the year 1976. The book is titled "DEVELOPMENT OF THE BANKING ACTIVITIES IN CONFORMITY WITH THE ISLAMIC SHARIA". The book discussed and highlighted all of the banking activities and was not devoted to Murabaha. Another writer in this field is DR. AHMAD A. ABDULLAH who, in the year 1987, wrote his book "MURABAHA, its principles, conditions and applications in the Islamic Banks". There are also some other Islamic Economists who wrote about the Murabaha sale such as Dr. Youssof Al Garadawi who wrote "Murabaha Sale to Purchase Orderer as applied in Islamic Banks", DR. ABDUL HAMEED AL BAALI, "The Jurisprudence of Murabaha" in addition to the "Scientific and Practical Islamic Banking Encyclopedia" issued by the International Institute of Islamic Banking & Economics.". There are some of the recent publications which discussed the issue of Murabaha in the Islamic Banks and Investment Companies. There are old publications and books that referred to and explained this form of transaction. These are written by old Muslim Thinkers and Jurists but, of course, they did not discuss the modern applications of the Murabaha Contract as they were not known at those early days. The Murabaha Contract has been dealt with and discussed from different points of view which the writer intends to discuss and elaborate in this study which will be divided into four chapters. The First Chapter will be concerned with explaining the concept of the Islamic Banks and Investment Companies showing their main characteristics and the points of difference between the Islamic Banks and the Conventional Banks. The chapter also describes some of the important islamic investment instruments which are being applied in the Islamic Banks. The Second Chapter of the study will be devoted to explain the meaning of Murabaha both literally and in the Islamic Sharia and the stand of the different Muslim Jurists towards the definition of the Murabaha Contract. In the second part of this chapter, the author will explain how the Murabaha Sale used to be practiced in the early days of Islam and how it is being applied now a days in the modern Islamic Banks and Investment Companies. A detailed description of the transaction will be given in this chapter showing how the transaction starts with a purchase order from the client to the Bank which purchases the required goods under its name, possesses them and then re-sells them to the client. The Second Chapter also includes the general and the special conditions required to achieve a proper Murabaha Contract. The general conditions are the conditions which apply to all contracts regardless of their type such as the legal capacity of the parties, offer and acceptance, valuable consideration and that the contract should not involve any usury. On the other hand, the special conditions are those which apply to the Murabaha Sale Contract as a special form of contract. These conditions include that the original purchase price should be disclosed to the buyer, the initial contract must be a valid one in accordance to the principles of the Islamic Sharia and that the goods should be owned by the seller at the time of the Sale Contract. The third chapter of the study will contain the main problems facing the application of the Murabaha Contract in the Islamic Banks and Investment Companies showing that one of the main issues in this regard is in the execution of the contract in the Banks which, in many cases, affects the properness of the Murabaha. The chapter will also involve in the points of criticism which are raised against the application of this form of transaction. Some of the main points of criticism include that the Murabaha transaction involves usury, that it is a sale of what the seller does not own and that the transaction in its moden form was not known at the early days of Islam. All criticisms will be discussed in detail and it will be shown that some of them are true and genuine and some actions need to be taken in order to rectify the transaction. In the fourth chapter a summary of the findings of the study will be given stating the writers opinion and recommendations for the establishment of a proper application of the Islamic forms of transaction especially for the Murabaha Sale of Goods. The most important points relate to the qualifications, the concern and the seriousness of the officials and the executives of the Islamic Banks and Companies who should be always well trained in the business so that they can be able to face the challenge. -it
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Almohana, Mohammad. "Legal risks faced by investors in dealing with Islamic financial transactions and mitigation actions/strategies to keep off legal risks : the case of Murabaha transaction". Thesis, University of Exeter, 2017. http://hdl.handle.net/10871/31041.

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Background: This research project is based on the subject of legal risks that has faced by investors in dealing with Murabaha Islamic transaction. This research project portrays background history of Sharia law and about Murabaha Islamic transaction. In the context of this Islamic transaction, legal risks and actions/strategies to deal with risks of Murabaha has represented under this research study. Aim and Objectives: The main aim of the research is thus to explore the legal risks associated with Murabaha transactions, and to identify ways of mitigating such risks. The research objectives are directed to represent about Murabaha transaction, risks involved in Murabaha transaction and solutions/actions to mitigate risks. Methodology: The data collection process has initiated with collection of secondary sources, along with the examination of contracts formed between banks and clients. This will be helpful in acquiring relevant information about the legal risks involved in Murabaha Islamic financial transaction. Results and Analysis: It has been analysed that legal risks in Murabaha Islamic financial transaction has negatively impacted interests of the parties involved in it. In contrast to the other investment options, it is considered as a highly risky due to high probability of bad debt risk. It has been analysed that banks can prevent harm from risks involved in this transaction through effective financial strategy. Conclusion: It can be concluded that Murabaha transaction is highly risky investment option in Islamic banking that have involved different legal risks, such as credit risk, liquidity risk, mark-up risk, operational risk, unauthorised agreement risk, transparency risk, commodity risks and others. It can be concluded that lack of new amendments in the Sharia system is the big issue that emerges risks in Murabaha financial transaction. It is crucial for Islamic banks and other parties involved in Murabaha to do proper scrutiny and processing prior undertaken this Islamic financial transaction.
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Abou, Hamdan Malek. "Produits dérivés, risques de marché et "Gharar" : recherche d'une alternative islamique". Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020027/document.

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La position actuellement dominante parmi juristes et théoriciens de la Finance Islamique penchant vers l’interdiction des produits dérivés dans les Institutions Financières Islamiques, la recherche d’une alternative à ces produits, en particulier pour la gestion des risques de marché, constitue l’un des axes de recherche fondamentaux concernant l’avenir de cette école de pensée et de ce type d’institutions. Ainsi, ce travail de thèse s’intéresse d’abord à l’inférence des significations financières contemporaines possibles du concept islamique dit de « Gharar interdit » (litt. « risque interdit ») en l’opposant notamment à la prise de risque permise, puis, à partir des résultats correspondants, à l’exploration et proposition d’instruments alternatifs aux dérivés. Sur le premier aspect, cette recherche est partie du patrimoine du Fiqh (« jurisprudence ») islamique, et a mobilisé des outils qualitatifs et numériques d’analyse, tout en s’inspirant de la méthode de l’idéaltype de Max Weber. Sur le second, elle a mis en oeuvre une enquête combinant littérature et terrain, avant de faire passer les instruments obtenus par un filtre construit à partir des résultats du premier aspect. Ce travail a principalement permis de jeter une lumière nouvelle sur les théories de la prise de risque et du Gharar en Islam, de repérer et de discuter les zones d’ombre à l’origine des débats contemporains, de dresser un état des lieux de la recherche d’alternatives, d’identifier et de comprendre un phénomène nommé trappe à réplication, et surtout, de proposer une voie générale de sortie, utilisant la théorie islamique du besoin et de l’intérêt général, l’idée de partage du risque et celle d’alternative
The currently prevailing position among Islamic Finance’s jurists and theorists being to prohibit derivative products in Islamic Financial Institutions, the search for an “Islamic” alternative to these products, in particular for market risks’ management, constitutes one of the fundamental axes of research concerning the future of this school and type of institutions. Thus, this doctoral work deals with the inference of the possible contemporary meanings of the Islamic concept called “prohibited Gharar” (litt. “prohibited risk”) while opposing it to the permissible risk-taking, then, based on the corresponding findings, it deals with the exploration and proposal of alternative instruments to derivatives. On the first aspect, this research used texts of Islamic Fiqh (“jurisprudence”), and mobilised qualitative and numerical tools of analysis, while drawing on Max Weber’s method of the idealtype. On the second, it implemented a survey combining literature and field study, before passing the obtained instruments through a filter constructed from the results of the first aspect. This work has mainly contributed to shed a new light on the theories of risk-taking and Gharar in Islam, to identify and discuss the shadow areas behind contemporary debates, to draw up an inventory of research on alternatives, to identify and understand a phenomenon called replication trap, and especially, to propose a general way out, using the Islamic theory of need and public interest, the idea of risk-sharing and that of alternative
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Książki na temat "Murabahah"

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Nyazee, Imran Ahsan Khan. Murabahah and the Credit Sale. Islamabad: Advanced Legal Studies Institute, 2009.

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Prabowo, Bagya Agung. Aspek hukum pembiayaan murabahah pada perbankan syariah. Yogyakarta: UII Press, 2012.

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Ahmadsyah, Israk. Sistem pelunasan pembiayaan murabahah pada perbankan syariah di Kota Banda Aceh: Laporan hasil penelitian individual. Banda Aceh: Lembaga Penelitian, Institut Agama Islam Negeri Ar-Raniry, 2010.

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Rusydi, M. Menentukan batas maslahah terhadap pemberlakuan jaminan dalam kontrak murabahah dan penentuan pola bagi hasil dalam kontrak mudharabah: Aplikasi teori hudud Muhammad Syahrur : laporan penelitian pemula. Palembang: Lembaga Penelitian, Institut Agama Islam Negeri Raden Fatah, 2008.

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al- Murabaha in theory & practice. Karachi: Islamic Research Academy, Karachi, 1986.

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Aḥmad, Aḥmad Muḥyī al-Dīn. Shariah opinions (fatawa) on murabaha. Riyadh]: al-Baraka Banking Group, 2010.

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Mahmoud, Mahmoud Salih. The concept of Murabaha in a modern Islamic context. Salford: University of Salford, 1990.

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Qaradawi, Yusuf. Bay al-murabahah lil-amir bi-al-shira ka-ma tujrihi al-masarif al-Islamiyah: Dirasah fi daw al-nusus wa-al-qawaid al-shariyah. Wyd. 2. Maktabat Wahbah, 1987.

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Craig R, Nethercott. 7 Murabaha and Tawarruq. Oxford University Press, 2012. http://dx.doi.org/10.1093/law/9780199566945.003.0007.

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Modern İslam İktİsadi lİteratüründe: Murabaha tartişmaları. İstanbul: [s.n.], 2010.

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Części książek na temat "Murabahah"

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Uçar, Abdullah Mesut. "Murabahah". W The Palgrave Encyclopedia of Islamic Finance and Economics, 1–14. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-93703-4_320-1.

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Billah, Mohd Ma’Sum. "Accounting for al-Murabahah". W Accounting and Auditing Standards for Islamic Financial Institutions, 147–55. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-16.

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El Amri, Mohamed Cherif, Mustafa Omar Mohammed i Ruslan Sabirzyanov. "The Potential of Smart Contracts for Murabahah Home Financing: Towards an Integrated Model". W Fintech, Digital Currency and the Future of Islamic Finance, 49–76. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49248-9_4.

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Rosmawati, Rosmawati, i Andi Abduk Ishak. "Analyses of implementation of PSAK 102 related to murabahah financing agreements at KPN Perintis Makassar". W Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023), 840–50. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-202-6_109.

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Ustaoğlu, Murat. "Murabaha Syndrome". W The Palgrave Encyclopedia of Islamic Finance and Economics, 1–3. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-93703-4_340-1.

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Mahar, Abdul Rauf, Ayesha Bhatti, Muhammad Junaid Ashraf i Asfand Zubair Malik. "Murabaha and Deferred Payment Sales". W Financial Reporting for Islamic Financial Institutions, 57–85. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003381525-3.

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Yusoff, Adnan, Rusni Hassan i Syed Ahmed Salman. "Risk Assessment of Islamic Banking Products: A Case Study of Murabaha and Ijarah". W Digitalisation: Opportunities and Challenges for Business, 581–92. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-26956-1_55.

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Hamsin, Muhammad Khaeruddin, Abdul Halim i Rizaldy Anggriawan. "The Consistency of Sharia Principles Application in Murabaha Contracts During the Covid-19 Pandemic". W Proceedings of the International Conference on Sustainable Innovation on Humanities, Education, and Social Sciences (ICOSI-HESS 2022), 104–19. Paris: Atlantis Press SARL, 2022. http://dx.doi.org/10.2991/978-2-494069-65-7_11.

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"Murabahah". W An Introduction to Islamic Finance, 37–68. BRILL, 2001. http://dx.doi.org/10.1163/9789004479913_006.

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"Appendix B Commodity Murabahah Case Study". W Shariah Investment Agreement, 117–20. De Gruyter, 2021. http://dx.doi.org/10.1515/9783110562750-008.

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Streszczenia konferencji na temat "Murabahah"

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Ghozali, Mohammad, Abdul Zeid, Ika Prasetyaningsih i Roifatus Syauqoti. "Implementation of Sharia Compliance in Murabahah Agreement at Bank Syariah Mandiri Ponorogo". W Proceedings of the 1st Conference on Islamic Finance and Technology, CIFET, 21 September, Sidoarjo, East Java, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.21-9-2019.2293946.

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Kamilah, Wulan Nurul, Novriana Sumarti i Kuntjoro Adji Sidarto. "Mathematical model in Islamic mortgage financing with murabahah and musharakah mutanaqisah contracts". W 7TH INTERNATIONAL CONFERENCE ON MATHEMATICS: PURE, APPLIED AND COMPUTATION: Mathematics of Quantum Computing. AIP Publishing, 2022. http://dx.doi.org/10.1063/5.0116095.

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Ahmad, Sharifah Aniza Sayed, Daud Mohamad i Nurul Iffah Azman. "A ranking procedure of Murabahah applications using fuzzy inferior ratio with generalized fuzzy numbers". W PROCEEDINGS OF INTERNATIONAL CONFERENCE ON ADVANCES IN MATERIALS RESEARCH (ICAMR - 2019). AIP Publishing, 2020. http://dx.doi.org/10.1063/5.0018457.

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Prabowo, Bagya Agung. "Reputation Oversight by the Sharia Supervisory Board Toward Wakalah Contract Application on Murabahah Financing". W 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200529.164.

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Mufidah, Imtiyaz Farras, Ulfi Kartika Octa i Puji Handayati. "Analysis Application of Proportional Methods for Murabahah Financing in BMT Al Jabbar Mu'amalah Malang". W 2nd INTERNATIONAL RESEARCH CONFERENCE ON ECONOMICS AND BUSINESS 2018. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008785100350039.

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Mukhzarudfa, Mukhzarudfa, i Muhammad Qodri. "Syaria Accounting Analysis of Murabahah Financing in Syaria Mandiri Bank Jambi Branch (Study Between Theory and Practice)". W Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.12-11-2018.2288790.

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Inuzula, Lakharis, Razif Razif, Mia Ftriani, Sri Wahyuni, Yuli Asbar i Widyanawati Siregar. "Effect Of Murabahah Volume Accumulation On Profitability Of Banking Institutions With Non Performing Financing (NPF) As Moderation Variables". W Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.12-11-2018.2288850.

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Habriyanto, Habriyanto, Sucipto Sucipto i Rahmi Pratiwi. "Analysis of Implementation of Murabahah Contract in Agricultural Financing at Indonesian Sharia Bank Branch Office Jambi (Hybrid Contract Model as Alternative Solution)". W Proceedings of the 3rd International Conference of Islamic Finance and Business, ICIFEB 2022, 19-20 July 2022, Jakarta, Indonesia. EAI, 2023. http://dx.doi.org/10.4108/eai.19-7-2022.2328232.

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Novian, Hendra. "The Influence of Account Officer Development on the Smoothness of Murabahah Financing Returns (Case Study at Bank Syariah Mandiri, Bandar Lampung, Indonesia)". W Proceedings of The International Conference on Environmental and Technology of Law, Business and Education on Post Covid 19, ICETLAWBE 2020, 26 September 2020, Bandar Lampung, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.26-9-2020.2302680.

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Ramos-Mayo, Minombao, Salma Esmael i Abdulcader Ayo. "Potential of Islamic Debt Sale-based Financing in a Form of Bai’Bithaman Ajil (BBA) and Murabahah in Reconstructing and Rebuilding Marawi City after the Siege". W ASEAN Universities Conference on Islamic Finance. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0010120602020211.

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