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Analysis of the dominance of murabaha over Mudharabah in Islamic Banking

This research has three main purposes. First, it discusses the practice of murabaha and mudharabah, how much more dominant is murabaha over mudharabah in Islamic banking of majority Muslim Countries by taking data from their Annual Financial Report ...
Mogammat Ali Rhoda
core  

Applying the Murabaha Contract in Uzbekistan for Purchasing Housing: Legal AND Financial Aspects OF Islamic Mortgage

This article examines the prospects of implementing Islamic mortgage instruments in Uzbekistan, with a particular focus on the Murabaha contract. Given the widespread public avoidance of interest-based financial products, the study highlights the legal ...
Yo‘ldoshbekov, A. A. (A)
core  

What is the contract for selling the murabaha - Comparative study- [PDF]

الرافدین للحقوق, 2019
openaire   +3 more sources

Study on Murabaha as a Typical Islamic Financial Technique

법학연구, 2018
null Buntae Kim, null Taewoo Sohn
openaire   +1 more source

Müşteri Perspektifinden Murabaha İşlemlerinde Vekâlet Uygulaması

The purpose of thesis is to examine agency practices in murabaha transactions, which are widely used in participation banking, from the customer perspective. It aims to assess the compliance of agency usage with Islamic finance principles and to measure the - perceptions of customers during this process.
openaire   +1 more source

Murabaha To Purchase Orderer Between Theory And Practice

SOCIAL MENTALITY AND RESEARCHER THINKERS JOURNAL, 2020
openaire   +1 more source

Murabaha Oriented at Sharia Banks in Kendari City [PDF]

Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 2021
The proportion of murabaha financing in sharia banking is more dominant than profit-sharing financing, so that Sharia banking behaves murabaha oriented. The study aims to determine whether the risk and the level of profit loss sharing financing have an effect on murabaha-oriented behavior in sharia banks. The research was conducted in Kendari City from
Rahmat Rahmat
exaly   +4 more sources

An Overview of Islamic Accounting: The Murabaha Contract

Journal of Risk and Financial Management, 2023
The purpose of this study is to consider the events leading to the development of modern accounting standards for Islamic banks and, thereafter, to consider the accounting process and related impact on the financial statements for the Murabaha contract. A qualitative review of the available literature was conducted to meet this purpose.
Riyad Moosa
exaly   +2 more sources

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A critique on accounting for murabaha contract

Journal of Islamic Accounting and Business Research, 2016
Purpose The purpose of this paper is to examine the accounting treatment and reporting of a murabaha contract and its implication to the financial statements of Islamic banks. In addition, the paper also explains the implication of time value of money on the measurement of a murabaha contract and the concept of substance over form in recognising ...
Mezbah Uddin Ahmed, Ruslan Sabirzyanov, Romzie Rosman   +2 more
openaire   +1 more source

Pricing of Murabaha: Issues and Insights

Mağallaẗ Al-ğāmiʿaẗ Al-Qāsimiyyaẗ Li-l-iqtiṣād Al-islāmī
يعتبر التسعير بشكل عام، أحد المجالات المهمة في مجال الخدمات المصرفية الإسلامية والتي تحتاج إلى البحث والتحقيق، خصوصًا أداة المرابحة وهي الأداة الأكثر انتشارًا. تهدف هذه الورقة إلى دراسة تسعير المرابحة ومحاولة اقتراح بديل جديد للتسعير. من الملاحظ أن شروط تثبيت هامش الربح في المرابحة تلقي الضوء على عملية التسعير وقضايا مراعاة القيمة الزمنية للنقود ...
Khoutem Ben Jedidia
exaly   +2 more sources