Model application of Murabahah financing acknowledgement statement of Sharia accounting standard No 59 Year 2002

Friendly City 4 'From Research to Implementation For Better Sustainability'

地球科学;经济学

Muda, Iskandar^1 ; Panjaitan, Rohdearni^1 ; Erlina, E.^1 ; Ginting, Syafruddin^1 ; Maksum, Azhar^1 ; Abubakar, A.^1

Accounting Department, Faculty of Economics and Business, Universitas Sumatera Utara, Padang-Bulan-Medan

20155, Indonesia^1

关键词: Accounting standards;    Business conditions;    Business plans;    Conventional systems;    Implantation models;    Indonesia;    Model application;    murabahah financing;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/126/1/012071/pdf
DOI  :  10.1088/1755-1315/126/1/012071

来源: IOP

【 摘 要 】

The purpose of this research is to observe murabahah financing implantation model. Observations were made on one of the sharia banks going public in Indonesia. Form of implementation of such implementation in the form of financing given the exact facilities and maximum financing, then the provision of financing should be adjusted to the type, business conditions and business plans prospective mudharib. If the financing provided is too low with the mudharib requirement not reaching the target and the financing is not refundable.