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All Journal Iltizam : Jurnal Ekonomi dan Keuangan Islam Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Ekonomi dan Bisnis (Jebi)
Mukhlishotul Jannah
Universitas Islam Negeri Sultan Maulana Hasanuddin Banten
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KRITIK KOMERSIALISASI PRODUK MURABAHAH: KEUNTUNGAN BISNIS VS TUJUAN SYARIAH Siti Padilah Ramadani; Ikhwan Muzaki; Julia Handayani; Ahmad Tibrizi; Mukhlishotul Jannah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 7 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

This study critically analyzes the commercialization of Murabahah products in Islamic financial institutions in Indonesia. The research focuses on the imbalance between profit-oriented practices and the fundamental objectives of Sharia, which emphasize justice, transparency, and trustworthiness. Using a qualitative literature review method, this study explores the concept of Murabahah, its implementation in Islamic banking, the use of wakalah, the phenomenon of side-streaming, and academic as well as practitioner criticism regarding Murabahah’s dominance in financing portfolios. The findings indicate that Murabahah practices often deviate from DSN-MUI fatwas, particularly regarding ownership transfer, inappropriate use of murabahah bil wakalah, and margin determination based on interest rate benchmarks. These deviations risk transforming Murabahah into a conventional financing instrument with a disguised mark-up scheme. This study recommends strengthening Sharia compliance, enhancing price transparency, improving internal procedures, increasing public literacy, and harmonizing regulations to realign Murabahah with maqashid al-shariah.
Analisis Konsep Manajemen Modal Kerja dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan Ahmad Tibrizi; Ikhwan Muzaki; Agung Ramadhan Sutopo; Iqbal Fathul Falakh; Siti Padilah Ramadani; Julia Handayani; Mukhlishotul Jannah
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 4 (2026): JUNI-JULI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/r3e74t27

Abstract

This study aims to analyze the concept of working capital management and its effect on a company's financial performance. Working capital management is an important aspect of short-term financial management, which is related to the management of current assets such as cash, receivables, and inventory. A common problem faced by companies is the imbalance between liquidity and profitability, which can affect overall financial performance. The research method used is a qualitative approach with a literature study design, by reviewing various sources such as scientific journals and relevant books published within the last five years. The data analysis technique is conducted descriptively by explaining the concept of working capital management and linking it to financial performance based on previous research findings. The results of the study indicate that working capital management has a significant effect on a company's financial performance. Efficient management of working capital can increase profitability while maintaining liquidity. On the other hand, ineffective management can lead to an imbalance that negatively impacts the company’s financial condition. In addition, the efficiency of working capital management can also be assessed through the cash conversion cycle, where a shorter cycle indicates better financial performance. Therefore, it can be concluded that working capital management plays a strategic role in improving a company's financial performance. Companies are expected to implement appropriate working capital management policies in order to achieve a balance between liquidity and profitability.
Implementasi Dan Tantangan Akuntansi Syariah Dalam Pembiayaan Musyarakah Haris Surya Perman Permana; Nastiti Ratnadewati; M. Nur Fauzan; Nesa Abdilah; Nawal Mulqian Albaab; Mukhlishotul Jannah
Iltizam : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2026): Iltizam : Jurnal Ekonomi dan Keuangan Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/iltizam.v3i2.8700

Abstract

Musyarakah financing is a type of Islamic banking cooperation that emphasizes fairness, transparency, and profit sharing based on capital contributions. PSAK 106 provides guidelines for the recognition, measurement, and reporting of sharia-compliant transactions for the use of sharia accounting in this contract. The purpose of this study is to examine how the recording and reporting of musharaka financing is implemented at Bank Syariah Indonesia (BSI), identify problems, and evaluate the compliance of the practice with PSAK 106. This is a descriptive qualitative study using data collection techniques through literature studies, documentation, and analysis of previous research. The study shows that BSI has implemented PSAK 106 in general, except for the recognition of capital and income from results. However, differences in standard interpretation, limited customer financial data, information technology systems, and suboptimal field supervision all remain problems. It is hoped that this study will provide a practical overview of strengthening the application of sharia accounting in sustainable musharaka financing..
Co-Authors Agung Ramadhan Sutopo Ahmad Tibrizi Haris Surya Perman Permana Ikhwan Muzaki Iqbal Fathul Falakh Julia Handayani M. Nur Fauzan Nastiti Ratnadewati Nawal Mulqian Albaab Nesa Abdilah Siti Padilah Ramadani