Bunga Cathalia Jingga

Annuity method for revenue recognition in murabahah financing

Purpose This study aims to: (1) examine stakeholders’ perspectives on murabahah financing and annuity-based revenue recognition; (2) analyze Islamic banks’ growth before and after the issuance of Fatwa No. 84/DSN-MUI/XII/2012; and (3) assess the maslahah underpinning murabahah fi...