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All Journal MEDIA PETERNAKAN - Journal of Animal Science and Technology Biotropika JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) DINAMIKA Jurnal Ilmiah Teknik Mesin Jurnal Pajak Indonesia (Indonesian Tax Review) JPF (Jurnal Pendidikan Fisika) Universitas Islam Negeri Alauddin Makassar Jurnal Pengabdian Magister Pendidikan IPA Jurnal Penelitian JURNAL RUMPUN MANAJEMEN DAN EKONOMI JIMEK
Aditya Aditya
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Immunology & microbiology Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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Journal : JIMEK

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Instrumen Keuangan Syariah Murabahah, Bai Istijrar dan Bai Ul-Wafa Helda Rostiani; Aditya Aditya; Lince Bulutoding
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.5955

Abstract

This article examines murabahah as the most dominant financing instrument in Indonesian Islamic banking. The basic concept, legal basis, and various practices of murabahah that have developed are described through library research on classical fiqh works, DSN-MUI fatwas, and Bank Indonesia regulations. The results show that murabahah requires bank ownership of goods, fixed margins, price transparency, and a prohibition on recognizing late fees as income. Three models can be applied in the field: direct purchase by the bank, bank payment by direct delivery of goods to the customer, and the most common wakalah model. However, this model is shariah risky if the contract is made before the goods are legally owned by the bank. This article highlights the need for standardization of procedures to be consistent with muamalah fiqh while meeting contemporary regulatory requirements, and recommends further research on the harmonization of murabahah accounting between AAOIFI and IFRS. The dominance of murabahah covers around 60% of the financing portfolio.
Co-Authors Ade Irmayanti Ade Lukman Mubarik Amanda Lestari Amrie Firmansyah Andi Taufiq Umar Avandi Latrianto B Purwantara Bambang Junipitoyo Bisma Akbar Anggara Surya Chairiza T. Mayrendra D Sayuthi Dani Setiawan Didi Hariyanto Eliza N. Alifah Hartika Hartika Helda Rostiani Hisbullah Hisbullah Irdam Irdam J Manansang Lince Bulutoding M Agil Pahrizal Iqrom R Sudarwati Raka N. Sukma Rey Mora Pandia Sudirman Sudirman Syela P. Kusuma T L Yusuf T Wresdiyati Tasya N. Latifah Tioma Theresia Tampubolon Wisma Widiana Patmil Y T Hastuti Yoshe R. Al Karim Yudi Yudi Yusuf E. Prasetyo