Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Budgeting: Jurnal Akuntansi Syariah
Azahri Putri Keylani
Universitas Bina Sarana Informatika

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Wa'd pada akad Murabahah dan Dampaknya Terhadap Transparansi Akuntansi Syariah Ferdy Ardyyansyah; Tera Puspita; Sinta Amalia; Adinda Riefwanti; Azahri Putri Keylani
Budgeting: Jurnal Akuntansi Syariah Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/6mtrcc79

Abstract

This study aims to evaluate the function of wa’d (promise/commitment) in the murabahah  contract and its impact on the transparency of Islamic accounting. Wa’d is a unilateral promise that serves as a moral and administrative foundation prior to the execution of a sale and purchase transaction between an Islamic bank and a customer. The research employs a qualitative descriptive method with a case study approach, through the analysis of literature sources such as DSN-MUI Fatwas, PSAK Syariah No. 102 on Murabahah, and PSAK No. 111 on Wa’d. The findings reveal that wa’d plays a crucial role in ensuring transaction certainty, reducing financial risks, and maintaining compliance with Sharia principles. The implementation of wa’d also enhances transparency in Islamic accounting, as all stages of the transaction are recorded honestly, transparently, and in accordance with Islamic values of justice.
Co-Authors Adinda Riefwanti Ferdy Ardyyansyah Sinta Amalia Tera Puspita