Results 21 to 30 of about 25,971 (218)
Assessing the Influence of Islamic Banks' Products' Quality Features on Customer Satisfaction in Nigeria [PDF]
Islamic banking is essential in today’s competitive banking markets. Research in Islamic banking worldwide is focussed mainly on how distinct is Islamic banking from the conventional banking.
Baba, Bashir +2 more
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Accounting Treatment for Ijarah and Ijarah MuntahiaBittamleek in Sudanese Islamic Banks
Purpose – This paper aims to review and analyze the concept of Ijarah and Ijarah MuntahiaBittamleek (IMB)in Sudanese Islamic banks. Design/methodology/approach-The researchers followed descriptive analytical methodology and Inductive method in conducting this study as well as the comparative method to compare FAS No.8 to IAS 17 concerning the ...
openaire +1 more source
Sistem Penggajian Berorientasi Ijarah [PDF]
What is meant by the implementation of the ijarah principle in the payroll system is a study of the analysis of the existing theory to determine a payroll system with a work agreement in accordance with the ijarah principle or sharia economic law. A job carried out by an entrepreneur or company and an institution that cooperates or employs a worker or ...
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PERBEDAAN PRAKTIK DAN PERLAKUAN AKUNTANSI IJARAH ANTARA DUA NEGARA (INDONESIA DAN MALAYSIA)
Penelitian ini bertujuan untuk mendeskripsikan terkait ijarah dan perbandingan praktik dan perlakuan akuntansi di Indonesia dengan Malaysia. Negara Malaysia yang lebih dulu menerapkan sistem syariah dibandingkan Indonesia menjadi hal yang menarik untuk ...
Pratiwi Kurniati
doaj +1 more source
Riba Potentials in DSN-MUI’s Fatwa Concerning Gold Rahn
This study aims to analyse the usury potential contained in the National Sharia Council-MUI Fatwa Number: 26/DSN-MUI/III/2002 about Gold Rahn. This research was conducted to examine the fatwa from the perspective of Usul Fiqh. Islamic Sharia forbids riba
Homaidi Hamid
doaj +1 more source
PENERAPAN TEORI AKAD PADA PERBANKAN SYARIAH
This article discuss about theory concept of transactions in Islamic banking products. In collecting and distributing funds, Islamic banking used variety of transactions, such as deposit transactions (wadî’ah yad amânah, wadî’ah yad dhamânah ...
Abdur Rauf
doaj +1 more source
Penelitian ini bertujuan untuk menjelaskan keabsahan akad sewa menyewa berdasarkan prinsip Ijarah Muntahiya Bittamlik pada bank syariah, untuk menjelaskan peralihan hak objek akad Ijarah Muntahiya Bittamlik yang mencantumkan janji hibah sesuai dengan ...
R. Susetiyo Kukuh Kurnianto
doaj +1 more source
Al-Ijarah Al-Maushufah fi Al-Dzimmah in the Study of Islamic Financial Economics
: In the modern era like today, business transactions have developed along with technological developments. One form of development of business transactions is the modification of classic-contemporary contracts.
Ahmad Syaichoni
doaj +1 more source
HOW FEASIBLE A CONVERTIBLE IJARAH CONTRACT FOR SME’S FINANCING: A SIMULATION APPROACH
Islamic financial institutions have relied for decades on margin-based contracts to provide financing for the business sector, despite the basic idea that Islamic finance is expected to provide an equity-based or a profit and loss sharing (PLS) contract.
Zuliani Dalimunthe +3 more
doaj +1 more source
Ijarah dan IMBT (Al-Ijarah al- Muntahiyah Bi al-Tamlik) dan Implementasinya
Dari beragam produk dalam perbankan syariah, terdapat akad yang digunakan sebagai landasan dasar atas produk-produk yang ada. Pada aspek penyaluran dana, dalam perbankan syariah terdapat beberapa bentuk akad yang digunakan antara lain: pembiayaan atas dasar akad mudharabah(bagi hasil), pembiayaan atas dasar akad musyarakah (bagi hasil), pembiayaan atas
null Apdil Abdilah +1 more
openaire +1 more source

