Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia

Research Article

Syaria Accounting Analysis of Murabahah Financing in Syaria Mandiri Bank Jambi Branch (Study Between Theory and Practice)

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  • @INPROCEEDINGS{10.4108/eai.12-11-2018.2288790,
        author={Mukhzarudfa  Mukhzarudfa and Muhammad  Qodri},
        title={Syaria Accounting Analysis of Murabahah Financing in Syaria Mandiri Bank Jambi Branch (Study Between Theory and Practice)},
        proceedings={Proceedings of the 1st International Conference on Finance Economics and Business, ICOFEB 2018, 12-13 November 2018, Lhokseumawe, Aceh, Indonesia},
        publisher={EAI},
        proceedings_a={ICOFEB},
        year={2019},
        month={10},
        keywords={murabahah product bank and community},
        doi={10.4108/eai.12-11-2018.2288790}
    }
    
  • Mukhzarudfa Mukhzarudfa
    Muhammad Qodri
    Year: 2019
    Syaria Accounting Analysis of Murabahah Financing in Syaria Mandiri Bank Jambi Branch (Study Between Theory and Practice)
    ICOFEB
    EAI
    DOI: 10.4108/eai.12-11-2018.2288790
Mukhzarudfa Mukhzarudfa1,*, Muhammad Qodri1
  • 1: Jambi University, Indonesia
*Contact email: mukhzarudfa.jambi@gmail.com

Abstract

This study analyzing murabahah financing products at the Jambi Syariah Mandiri Bank. When viewed from the needs of the community in meeting their needs, murabahah financing products are very important and more targeted than other financing products, because murabahah financing products are felt to be able to help the community's economy. Accounting is basically the recording medium as well as the calculation of economic activities including the variety of transactions. Thus, between record and count can be considered to be related to the meaning of account, measure, assess, evaluate, and even compute. Humans exist in the world, from its birth, essentially indirectly related to consumption and production activities. The history of science, including economics, was originally discovered and developed during the heyday of Islam with the ultimate goal being Falah (the happiness of the world-the hereafter materially-spiritually) and its main base being the Tawhid sourced from the laws of the Qur'an and As Sunnah.