Results 11 to 20 of about 25,971 (218)

Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An-Najah Kantor Cabang Kajen Pekalongan

open access: yesJurnal Akuntansi dan Audit Syariah, 2023
Multiservice financing is financing provided by sharia financial institutions to customers to obtain benefits from a service.
Muhammad Yazid Abdus Sukur Yazid   +1 more
doaj   +1 more source

Implikasi Hukum Hybrid Contract dalam Akad Al-ijarah Wa Ar-rahn pada Pegadaian Syariah di Kota Yogyakarta

open access: yesJurnal Mercatoria, 2023
Praktek gadai syari’ah (Rahn) sebagai produk pembiayaan yang diunggulkan dalam pegadaian syariah dengan prinsip syariah, berbeda dengan pembiayaan Ijarah (penitipan barang).
Bagya Agung Prabowo   +2 more
doaj   +1 more source

On intellectual capital efficiency and shariah governance in Islamic banking business model

open access: yesInternational Journal of Finance &Economics, Volume 26, Issue 3, Page 3770-3787, July 2021., 2021
Abstract This paper empirically investigates whether intellectual capital (IC) and shariah governance jointly affect the economic performance of Islamic banks (IBs). In contrast to prior research, this paper disaggregate IC and corporate governance features and examine whether the two are jointly related to economic performance. These relationships are
Tasawar Nawaz   +2 more
wiley   +1 more source

Takyif Fiqhi on the Permissibility of Ijarah Mawsufah fi al-Dhimmah: A Critical Analysis [PDF]

open access: yesInternational Journal of Islamic Thought, 2020
Ijarah mawsufah fi al-dhimmah (hereinafter referred to as IMAD), also known as forward ijarah¸ is an Islamic financial product that involves the sale of an identified asset currently being produced or constructed for a future delivery such as a ...
ABU UMAR FARUQ AHMAD   +2 more
doaj   +1 more source

Analisis Pembiayaan Multijasa Dengan Akad Ijarah

open access: yesJurnal Perbankan Syariah, 2020
The purpose of this research was to determine the practice of multi-service financing with the Ijarah contract at the Sharia People's Financing Bank Berkah Dana Fadhlillah Air Tiris Kampar Regency.
Dariana Dariana, Wawan Ismanto
doaj   +1 more source

Rasio Produk Pembiayaan Syariah sebagai Determinan Return On Equity Bank Umum Syariah di Indonesia

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023
This study aims to analyze the effect of the ratio of sharia financing products conducted with mudharabah, musyarakah, murabahah, istishna, and ijarah contracts on the Return On Equity of Sharia Commercial Banks in Indonesia uses multiple linear ...
Rita Nataliawati   +4 more
doaj   +1 more source

Implementasi Akad Ijarah Pada Pembiayaan Pendidikan di KSSU Harum Dhaha Kediri

open access: yesJurnal At-Tamwil, 2020
Memasuki abad 20 banyak sekali lemabag penididikan yang mulai berkembang, serta banyak memiliki inovasi-inovasi yang mendorong agar anak bangsa tidak mengalami keterbelakangan dalam dunia pendidikan.
Rahmat Setia Darmawan, Ahmad Fauzi
doaj   +1 more source

The Transformation of Ijârah: from Fiqh to Syariah Banking Products

open access: yesAl-Ihkam: Jurnal Hukum dan Pranata Sosial, 2019
Ijârah begins from the concept of classical fiqh as a transaction that sustains the development of Islamic banking. The wide range of banking products produced from the concept of ijarah is the basis for developing the concept of jurisprudence from ...
Hasanudin Hasanudin, Ainul Yaqin
doaj   +3 more sources

Access to Own Dwelling through Ijarah at Islamic Banks and State-Owned Housing Scheme in Pakistan

open access: yesJournal of Accounting and Finance in Emerging Economies, 2021
Purpose: Access to a safe dwelling is one of the necessities of life and an indicator to reveal the economic development of a country. In Pakistan, however, the majority of the people do not have their dwelling rather have to spend their life in renting ...
Naseem Razi   +3 more
doaj   +1 more source

SHARIA ECONOMIC LAW PERSPECTIVE ON ONLINE MEETING PREMIUM ACCOUNT LEASING

open access: yesJournal of Islamic Economic Laws, 2022
In general, in leasing, the object of the contract is the benefit of a tangible object. However, it is different from renting a Zoom Meeting Premium account whose position is as application software. So that its position will have benefits if its use has
Muhamad Izazi Nurjaman   +4 more
doaj   +1 more source

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