Al-tsaman : Jurnal Ekonomi dan Keuangan Islam
Vol 6 No 01 (2024): MEI

Penerapan Prinsip Akuntansi Syariah Dalam Transaksi Murabahah Pada Industri Perdagangan

Rusmini, Rusmini (Unknown)
Maulana, Ahnaf (Unknown)
Diantoro, Bagus Aldio (Unknown)



Article Info

Publish Date
31 May 2024

Abstract

Murabahah is a sale and purchase contract with a pre-agreed profit principle between the seller and the buyer. In a murabahah transaction, the seller and buyer must be clear and there is no element of fraud. Because the main principle of murabahah is transparency and fairness in transactions. The purpose of this paper is to determine and ensure that murabaha transactions are in accordance with sharia principles. This involves the avoidance of prohibited practices such as usury, gharar and maysir. The results of this study show the application of murabahah transactions using Islamic accounting principles. By applying Islamic accounting principles in murabahah transactions, it is expected that the trading industry can conduct business in a way that is in accordance with sharia principles, avoiding haraam practices, and providing accurate information and transparency to stakeholders

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Journal Info

Abbrev

Al-tsaman

Publisher

Subject

Economics, Econometrics & Finance

Description

urnal berkonsentrasi pada studi ilmu Ekonomi Islam dan berikhtiar untuk menyuguhkan berbagai produk riset ilmiah yang bersifat aktual maupun faktual dalam menganalisa isu-isu strategis nasional terutama dalam bidang Bisnis dan Ekonomi, Keuangan dan Perbankan Islam, Akutansi maupun Ekonometrika. ...