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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Wahyudin *
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi Soedirman

 1 
A LITERATURE STUDY ON THE CONCEPT OF ISLAMIC BANKING AND FINANCE: HISTORICAL AND LAW PERSPECTIVES Eko Suyono; Wahyudin *; Agung Praptapa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.365 KB) | DOI: 10.32424/1.jras.2022.1.1.6041

Abstract

The concept of Islamic banking and finance significantly departs from its basic sources which are Quran and Sunna of the Prophet. Both sources strictly prohibit riba (usury) and gharar (gambling) in financial transactions and recommend for profit and loss sharing basis. Based on this principles, many Islamic financial experts and scholars try to develop some financial products which are in-line with the Islamic principles. Since then, Islamic banking provides several financial products such as Mudharaba, Murabaha, Musharaka, Istisna’a, Ijarah, Salam, etc, which are not violating the Islamic principles. When Muslims are able to utilize the Islamic principles in financing the business, thus the Islamic banking will be the best alternative for Muslim populace around the world.
Co-Authors Agung Praptapa Eko Suyono EKO SUYONO Oman Rusmana Taufik Hidayat