Record Details

Accounting of Refinancing and Take Over for Murabahah Contract

Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)

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Field Value
 
Title Accounting of Refinancing and Take Over for Murabahah Contract
 
Creator Kunaifi, Aang
Handayati, Puji
Bahri, Mat
 
Description The development of community needs necessitates the dynamics of services at Islamic financial institutions, especially in contract schemes or transaction models. Besides being influenced by the financial capacity of the community, there is also a rational choice to get cheaper transaction options. So, in the practice of Islamic finance, refinancing and take over transaction schemes are also developing. This article was written with the aim of describing the accounting treatment of refinancing transactions and taking over for murabahah contracts and analyzing them based on sharia compliance (sharia compliance). The research approach used is the literature on fiqh laws as guidelines for sharia compliance which has been regulated in the DSN MUI fatwa. The findings that the author can convey in this article are that there are several rational reasons for the recognition and treatment of PSAK-based accounting which regulates refinancing and take over transactions with the obligation to recognize the existence of margins in both transactions. Meanwhile, in fiqh, there is actually a deviation from compliance with sharia.
 
Publisher Prodi. Ekonomi Syariah, Institut Pesantren KH Abdul Chalim
 
Date 2022-02-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://e-journal.ikhac.ac.id/index.php/iijse/article/view/1490
10.31538/iijse.v5i1.1490
 
Source Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE); Vol 5 No 1 (2022): Sharia Economic: January, 2022; 108-120
2621-606X
10.31538/iijse.v5i1
 
Language eng
 
Relation https://e-journal.ikhac.ac.id/index.php/iijse/article/view/1490/827
 
Rights Copyright (c) 2022 Aang Kunaifi, Puji Handayati, Mat Bahri
http://creativecommons.org/licenses/by-sa/4.0