Murabahah Practices in a Sharia Perspective and Sharia Accounting in the Islamic Banking Industry
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Supporting the growth of Indonesia's Sharia economy, Thursday (24/11), the Faculty of Economics and Business, Universitas Gadjah Mada (FEB UGM), held a seminar entitled "Murabaha Agreement in the Perspective of Fatwa of the National Sharia Council - Indonesian Ulema Council (DSN MUI) and Statement of Financial Accounting Standards (PSAK) 102 ". This seminar aims to make the audience gain broader knowledge about murabaha contracts from the perspective of DSN MUI and PSAK 102, especially in the Sharia banking industry. Dian Andari, S.E., M.Sc, moderated this seminar.
This seminar is divided into three sessions. In the first session, Dr H. M. Dawud Arif Khan, S.E., M.Sc., Ak., CPA. as a member of the National Sharia Council (DSN) at the Indonesian Ulema Council (MUI) gave a presentation on Murabahah. Murabaha is a sale and purchase transaction with benefits agreed upon by both parties, explained Dr David. From a Sharia perspective, murabaha is permissible if it does not violate Sharia principles, such as the prohibition of usury and gharar. In his presentation, Dr Dawud also discussed more deeply about Sharia law and principles related to murabaha and its application in business activities.
In the second session, Suhendar, S.E., M.Sc., Ak., CA. as Senior Vice President of the Corporate Transformation Office at PT Bank Syariah Indonesia, Tbk. and members of the Sharia Accounting Standards Board (DSAS) at the Indonesian Institute of Accountants (IAI) presented on the practice of murabaha in the Islamic banking industry. In this seminar, Suhendar discussed the application of murabaha in Islamic banking business activities. Suhendar also discussed Sharia Accounting Standards (SAS) and how they are applied in murabahah practices in Islamic banking. The seminar ended with the third session, which was a question-and-answer session between the speaker and seminar participants. The question and answer session took place enthusiastically.
Reportase: Hayfaza Nayottama
Video selengkapnya: https://youtu.be/UU3nWqBtFC8
