A Critical Review of Murabahah Practices in Indonesia Islamic Banks: A Sharia Perspective
DOI:
https://doi.org/10.47498/evhxnd69Keywords:
Critical Review, Murabahah, Islamic Bank, Islamic FinanceAbstract
Murabahah is the most favored financing product among customers, contributing significantly to the growth of Islamic banking. With a straightforward scheme resembling typical sales transactions, murabahah focuses on fulfilling consumptive needs, similar to credit offered by conventional banks. As a result, banks do not need to worry about customers’ profits or losses, as the profit margin is predetermined from the outset. However, the adoption and adaptation of murabahah financing by Islamic banks have not been free from scrutiny and debate. Along with the development of the Islamic financial industry, questions have arisen about the extent to which murabahah truly reflects the spirit of authentic Islamic economic law. This research employs a qualitative methodology and is a library-based study emphasizing a scientific approach without involving statistical procedures. The study critiques various points of contention and debates surrounding murabahah products within the context of Islamic banking.
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References
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Adi Purwanto, T. (2018). Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions. International Journal of Engineering & Technology, 7(3.25), 114–119. https://doi.org/10.14419/ijet.v7i3.25.17479
Ahroum, R., Touri, O., & Achchab, B. (2020). Murabaha and Musharakah Moutanaquissah Pricing: An Interest-Free Approach. Journal of Islamic Accounting and Business Research, 11(1), 201–215. https://doi.org/10.1108/JIABR-12-2016-0147
Alhammadi, S., Alotaibi, K. O., & Hakam, D. F. (2022). Analysing Islamic Banking Ethic al Performance from Maqāṣid Al-Sharī‘ah Perspective: Evidence from Indonesia. Journal of Sustainable Finance & Investment, 12(4), 1171–1193. https://doi.org/10.1080/20430795.2020.1848179
Amin, H. (2021). Choosing murabahah to the purchase orderer (MPO) vehicle financing: An Islamic theory of consumer behaviour perspective. Management Research Review, 44(4), 588–606. https://doi.org/10.1108/MRR-03-2020-0118
Anas, I. F. (2020). Rekonstruksi Pembiayaan Murabahah: Studi Analisis Kritik Penyimpangan Praktik Akad Murabahah Pada Pembiayaan di Bank Syariah. Prosiding Senantias, 1(1), 1289–1298. http://openjournal.unpam.ac.id/index.php/Senan/article/view/8419/5404
Andalusi, Z. A., & Selian, M. A. H. (2019). Future Package Financing Products with Akad Murabahah in The Perspective of Sharia Economic Law. AHKAM : Jurnal Ilmu Syariah, 19(2), 373–390. https://doi.org/10.15408/ajis.v19i2.11991
Anees, A., Afzal, S., Gujjar, M. W., & Ali, R. (2024). Murabahah As A Mode Of Islamic Finance. International Journal of Human and Society, 4(3), 512–523. https://ijhs.com.pk/index.php/IJHS/article/view/734
Arfan, A., Arfan, I. A., Alkoli, A., & Ramadhita, R. (2024). The implementation of Maqashid Sharia: Heterogeneity of scholars’ fatwas towards Islamic banking contracts. Legality : Jurnal Ilmiah Hukum, 32(1), 105–128. https://doi.org/10.22219/ljih.v32i1.32170
Arifin, Z., & Hatoli, H. (2021). Implementation of the Application of Multi Akad Murabahah and Rahn in the Mulia Metal Products in the Sharia Pawnshops City of Singkawang Islamic Law Perspective. Jurnal Ilmiah Al-Syir’ah, 19(1), 91. https://doi.org/10.30984/jis.v19i1.1190
Asyiqin, I. Z., & Alfurqon, F. F. (2024). Musyarakah Mutanaqisah: Strengthening Islamic Financing in Indonesia and Addressing Murabahah Vulnerabilities. Jurnal Media Hukum, 31(1), 1–18. https://doi.org/10.18196/jmh.v31i1.20897
Bhatti, M., Saleem, M. S., & Mansor, F. (2024). Need for reform in AAOIFI standards on murabaha financing: Evidence from Islamic Banks in Pakistan. Quality & Quantity. https://doi.org/10.1007/s11135-024-01974-y
Chaudhry, R. A., Tariq, A., & Tariq, S. (2024). Are Shariah Banking Financing Patterns Procyclical? Journal of Asian Development Studies, 13(2), 671–683. https://doi.org/10.62345/jads.2024.13.2.53
Cho, Y., Grenier, R., & Williams, P. (2022). Introduction: Innovation in qualitative research in HRD. European Journal of Training and Development, 46(7/8), 685–692. https://doi.org/10.1108/EJTD-05-2022-0058
Creswell, J. W. (2013). Educational research: Planning, conducting, and evaluating quantitative and qualitative research (Fourth Indian edition). PHI Learning Private Limited.
El Amri, M. C., Mohammed, M. O., & Sabirzyanov, R. (2021). The Potential of Smart Contracts for Murabahah Home Financing: Towards an Integrated Model. In N. Alam & S. Nazim Ali (Eds.), Fintech, Digital Currency and the Future of Islamic Finance (pp. 49–76). Springer International Publishing. https://doi.org/10.1007/978-3-030-49248-9_4
Fahmi, M. N., Ghofur, A., Dahlan, A., & Adenan, C. (2024). Concept and Implementation of Murabahah Agreements in The Sharia Banking Sector in Indonesia Perspective of Contemporary Ulama. Advances In Humanities and Contemporary Studies, 5(1), 53–63. https://publisher.uthm.edu.my/periodicals/index.php/ahcs/article/view/15892
Furwanti, R., Lestari, D. M., Mustaqim, A., & Solikhin, I. (2023). Criticism of Margin Actualization in Murābahah Financing at Sharia Banking Evidence from Indonesia. Ijtimā Iyya Journal of Muslim Society Research, 8(1), 33–42. https://doi.org/10.24090/ijtimaiyya.v8i1.6113
Gani, I. M., & Bahari, Z. (2021). Islamic banking’s contribution to the Malaysian real economy. ISRA International Journal of Islamic Finance, 13(1), 6–25. https://doi.org/10.1108/IJIF-01-2019-0004
Ghozali, M., Sup, D. F. A., Prastyaningsih, I., & Adan, H. Y. (2024). The Law Concept of Sharia Banking Compliance on Murabaha Financing in Indonesia. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 8(3), 1391. https://doi.org/10.22373/sjhk.v8i3.11313
Ibrahim, A., & Salam, A. J. (2021). A Comparative Analysis of DSN-MUI Fatwas Regarding Murabahah Contract and the Real Context Application (A study at Islamic Banking in Aceh). Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 5(1), 372. https://doi.org/10.22373/sjhk.v5i1.8845
Iqbal, Z., & Quibtia, M. (2017). Theoretical Differences between Islamic Banking and Conventional Banking. International Journal of Business and Social Science, 8(1), 141–153. https://doi.org/10.30845/ijbss
Manangin, S. A. (2022). The Clause of the Murabahah Financing Agreement in Sharia Banking. SIGn Jurnal Hukum, 3(2), 135–150. https://doi.org/10.37276/sjh.v3i2.160
Marlinda, & Syahputra, H. (2024). Komparasi Return dan Risiko Saham Syariah dan Konvensional Pada JII dan IDX30 Periode 2019-2023. AT-TASYRI’: JURNAL ILMIAH PRODI MUAMALAH, 16(1), 111–124. https://doi.org/10.47498/tasyri.v16i1.3303
Minhat, M., & Dzolkarnaini, N. (2016). Islamic Corporate Financing: Does it Promote Profit and Loss Sharing? Business Ethics: A European Review, 25(4), 482–497. https://doi.org/10.1111/beer.12120
Mutamimah, M., & Saputri, P. L. (2023). Corporate governance and financing risk in Islamic banks in Indonesia. Journal of Islamic Accounting and Business Research, 14(3), 436–450. https://doi.org/10.1108/JIABR-09-2021-0268
Orhan, Z. H., Zaheer, S., & Kazancı, F. (2024). Evaluating the current interest-free monetary policy tools and suggesting a new one: Case of Turkey via examples of Malaysia, Pakistan, and Bahrain. Qualitative Research in Financial Markets, 16(1), 108–134. https://doi.org/10.1108/QRFM-11-2021-0195
Rahman, Md. H. (2024). Export bill financing in Islamic banking: A critical appraisal of Sharìah adaptations. Qualitative Research in Financial Markets, 1755–4179. https://doi.org/10.1108/QRFM-06-2024-0167
Richardson, J., O’Neil, D. A., & Thorn, K. (2022). Exploring careers through a qualitative lens: An investigation and invitation. Career Development International, 27(1), 99–112. https://doi.org/10.1108/CDI-08-2021-0197
Rusydiana, A., & Sanrego, Y. D. (2018). Measuring the Performance of Islamic Banking in Indonesia: An Application of Maslahah-Efficiency Quadrant (MEQ). Journal of Islamic Monetary Economics and Finance, 3, 103–130. https://doi.org/10.21098/jimf.v3i0.909
S, N., & Setiaji, B. (2021). Law Enforcement on Sharia Compliance: A Case Study on The Murabahah Consumptive Financing Agreement of Bank A Syariah. Jurnal IUS Kajian Hukum Dan Keadilan, 9(2), 299–309. https://doi.org/10.29303/ius.v9i2.895
Saeed, A. (2007). Islamic banking and interest: A study of the prohibition of riba and its contemporary interpretation. Brill Academic Publishers.
Saifurrahman, A., & Kassim, S. H. (2024). Regulatory issues inhibiting the financial inclusion: A case study among Islamic banks and MSMEs in Indonesia. Qualitative Research in Financial Markets, 16(4), 589–617. https://doi.org/10.1108/QRFM-05-2022-0086
Saifurrahman, A., & Kassim, S. H. J. (2023). Mitigating asymmetric information to enhance MSME Islamic financial inclusion by Islamic banks in Indonesia. Qualitative Research in Financial Markets, 15(3), 453–470. https://doi.org/10.1108/QRFM-12-2021-0202
Samireh, M. A. (2020). Murabaha To Purchase Orderer Between Theory And Practice. SOCIAL MENTALITY AND RESEARCHER THINKERS JOURNAL, 6(32), 825–831. https://doi.org/10.31576/smryj.475
Sapuan, N. M. (2016). An Evolution of Mudarabah Contract: A Viewpoint From Classical and Contemporary Islamic Scholars. Procedia Economics and Finance, 35, 349–358. https://doi.org/10.1016/S2212-5671(16)00043-5
Savon, Z., & Yousfi, A. (2023). Monetary policy and Islamic banks: A critical literature review. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-07-2022-0168
Shah, B. A., & Niazi, G. S. K. (2019). Issues in Contemporary Implementation of Murabaha. Turkish Journal of Islamic Economics, 6(2), 1–24. https://doi.org/10.26414/A052
Siddiqi, M. N. (2004). Riba, bank interest, and the rationale of its prohibition. Islamic Research and Training Institute.
Suzuki, Y., Uddin, S. M. S., & Sigit, P. (2019). Do Islamic Banks Need to Earn Extra Profits?: A Comparative Analysis on Banking Sector Rent in Bangladesh and Indonesia. Journal of Islamic Accounting and Business Research, 10(3), 369–381. https://doi.org/10.1108/JIABR-01-2017-0003
Tlemsani, I., Marir, F., & Majdalawieh, M. (2020). Screening of Murabaha Business Process Through Quran and Hadith: A Text Mining Analysis. Journal of Islamic Accounting and Business Research, 11(10), 1889–1905. https://doi.org/10.1108/JIABR-05-2020-0159
Tümen, A. S., & Ahmed, K. H. (2021). An Overview of Qualitative Research and Focus Group Discussion. International Journal of Academic Research in Education, 7(1), 1–15. https://doi.org/10.17985/ijare.866762
Valtakoski, A. (2019). The evolution and impact of qualitative research in Journal of Services Marketing. Journal of Services Marketing, 34(1), 8–23. https://doi.org/10.1108/JSM-12-2018-0359
Wandi, A., & Saudi, M. H. (2021). Reconstruction Of Murabahah Contract Schemes in Sharia Banking. Review of International Geographical Education (RIGEO), 11(6), 497–503. https://doi.org/10.48047/rigeo.11.06.61
Wulandari, P., Putri, N. I. S., Kassim, S., & Sulung, L. A. (2016). Contract agreement model for murabahah financing in Indonesia Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 190–204. https://doi.org/10.1108/IMEFM-01-2015-0001
Abdullah, A. P. (2023). Critical Study Concept and Implementation Of The Sale and Purchase Murabahah Based On A Review Of Sharia in Islamic Bank. LAA MAISYIR : Jurnal Ekonomi Islam, 9(1), 95–113. https://doi.org/10.24252/lamaisyir.v9i1.35922
Adi Purwanto, T. (2018). Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions. International Journal of Engineering & Technology, 7(3.25), 114–119. https://doi.org/10.14419/ijet.v7i3.25.17479
Ahroum, R., Touri, O., & Achchab, B. (2020). Murabaha and Musharakah Moutanaquissah Pricing: An Interest-Free Approach. Journal of Islamic Accounting and Business Research, 11(1), 201–215. https://doi.org/10.1108/JIABR-12-2016-0147
Alhammadi, S., Alotaibi, K. O., & Hakam, D. F. (2022). Analysing Islamic Banking Ethic al Performance from Maqāṣid Al-Sharī‘ah Perspective: Evidence from Indonesia. Journal of Sustainable Finance & Investment, 12(4), 1171–1193. https://doi.org/10.1080/20430795.2020.1848179
Amin, H. (2021). Choosing murabahah to the purchase orderer (MPO) vehicle financing: An Islamic theory of consumer behaviour perspective. Management Research Review, 44(4), 588–606. https://doi.org/10.1108/MRR-03-2020-0118
Anas, I. F. (2020). Rekonstruksi Pembiayaan Murabahah: Studi Analisis Kritik Penyimpangan Praktik Akad Murabahah Pada Pembiayaan di Bank Syariah. Prosiding Senantias, 1(1), 1289–1298. http://openjournal.unpam.ac.id/index.php/Senan/article/view/8419/5404
Andalusi, Z. A., & Selian, M. A. H. (2019). Future Package Financing Products with Akad Murabahah in The Perspective of Sharia Economic Law. AHKAM : Jurnal Ilmu Syariah, 19(2), 373–390. https://doi.org/10.15408/ajis.v19i2.11991
Anees, A., Afzal, S., Gujjar, M. W., & Ali, R. (2024). Murabahah As A Mode Of Islamic Finance. International Journal of Human and Society, 4(3), 512–523. https://ijhs.com.pk/index.php/IJHS/article/view/734
Arfan, A., Arfan, I. A., Alkoli, A., & Ramadhita, R. (2024). The implementation of Maqashid Sharia: Heterogeneity of scholars’ fatwas towards Islamic banking contracts. Legality : Jurnal Ilmiah Hukum, 32(1), 105–128. https://doi.org/10.22219/ljih.v32i1.32170
Arifin, Z., & Hatoli, H. (2021). Implementation of the Application of Multi Akad Murabahah and Rahn in the Mulia Metal Products in the Sharia Pawnshops City of Singkawang Islamic Law Perspective. Jurnal Ilmiah Al-Syir’ah, 19(1), 91. https://doi.org/10.30984/jis.v19i1.1190
Asyiqin, I. Z., & Alfurqon, F. F. (2024). Musyarakah Mutanaqisah: Strengthening Islamic Financing in Indonesia and Addressing Murabahah Vulnerabilities. Jurnal Media Hukum, 31(1), 1–18. https://doi.org/10.18196/jmh.v31i1.20897
Bhatti, M., Saleem, M. S., & Mansor, F. (2024). Need for reform in AAOIFI standards on murabaha financing: Evidence from Islamic Banks in Pakistan. Quality & Quantity. https://doi.org/10.1007/s11135-024-01974-y
Chaudhry, R. A., Tariq, A., & Tariq, S. (2024). Are Shariah Banking Financing Patterns Procyclical? Journal of Asian Development Studies, 13(2), 671–683. https://doi.org/10.62345/jads.2024.13.2.53
Cho, Y., Grenier, R., & Williams, P. (2022). Introduction: Innovation in qualitative research in HRD. European Journal of Training and Development, 46(7/8), 685–692. https://doi.org/10.1108/EJTD-05-2022-0058
Creswell, J. W. (2013). Educational research: Planning, conducting, and evaluating quantitative and qualitative research (Fourth Indian edition). PHI Learning Private Limited.
El Amri, M. C., Mohammed, M. O., & Sabirzyanov, R. (2021). The Potential of Smart Contracts for Murabahah Home Financing: Towards an Integrated Model. In N. Alam & S. Nazim Ali (Eds.), Fintech, Digital Currency and the Future of Islamic Finance (pp. 49–76). Springer International Publishing. https://doi.org/10.1007/978-3-030-49248-9_4
Fahmi, M. N., Ghofur, A., Dahlan, A., & Adenan, C. (2024). Concept and Implementation of Murabahah Agreements in The Sharia Banking Sector in Indonesia Perspective of Contemporary Ulama. Advances In Humanities and Contemporary Studies, 5(1), 53–63. https://publisher.uthm.edu.my/periodicals/index.php/ahcs/article/view/15892
Furwanti, R., Lestari, D. M., Mustaqim, A., & Solikhin, I. (2023). Criticism of Margin Actualization in Murābahah Financing at Sharia Banking Evidence from Indonesia. Ijtimā Iyya Journal of Muslim Society Research, 8(1), 33–42. https://doi.org/10.24090/ijtimaiyya.v8i1.6113
Gani, I. M., & Bahari, Z. (2021). Islamic banking’s contribution to the Malaysian real economy. ISRA International Journal of Islamic Finance, 13(1), 6–25. https://doi.org/10.1108/IJIF-01-2019-0004
Ghozali, M., Sup, D. F. A., Prastyaningsih, I., & Adan, H. Y. (2024). The Law Concept of Sharia Banking Compliance on Murabaha Financing in Indonesia. Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 8(3), 1391. https://doi.org/10.22373/sjhk.v8i3.11313
Ibrahim, A., & Salam, A. J. (2021). A Comparative Analysis of DSN-MUI Fatwas Regarding Murabahah Contract and the Real Context Application (A study at Islamic Banking in Aceh). Samarah: Jurnal Hukum Keluarga Dan Hukum Islam, 5(1), 372. https://doi.org/10.22373/sjhk.v5i1.8845
Iqbal, Z., & Quibtia, M. (2017). Theoretical Differences between Islamic Banking and Conventional Banking. International Journal of Business and Social Science, 8(1), 141–153. https://doi.org/10.30845/ijbss
Manangin, S. A. (2022). The Clause of the Murabahah Financing Agreement in Sharia Banking. SIGn Jurnal Hukum, 3(2), 135–150. https://doi.org/10.37276/sjh.v3i2.160
Marlinda, & Syahputra, H. (2024). Komparasi Return dan Risiko Saham Syariah dan Konvensional Pada JII dan IDX30 Periode 2019-2023. AT-TASYRI’: JURNAL ILMIAH PRODI MUAMALAH, 16(1), 111–124. https://doi.org/10.47498/tasyri.v16i1.3303
Minhat, M., & Dzolkarnaini, N. (2016). Islamic Corporate Financing: Does it Promote Profit and Loss Sharing? Business Ethics: A European Review, 25(4), 482–497. https://doi.org/10.1111/beer.12120
Mutamimah, M., & Saputri, P. L. (2023). Corporate governance and financing risk in Islamic banks in Indonesia. Journal of Islamic Accounting and Business Research, 14(3), 436–450. https://doi.org/10.1108/JIABR-09-2021-0268
Orhan, Z. H., Zaheer, S., & Kazancı, F. (2024). Evaluating the current interest-free monetary policy tools and suggesting a new one: Case of Turkey via examples of Malaysia, Pakistan, and Bahrain. Qualitative Research in Financial Markets, 16(1), 108–134. https://doi.org/10.1108/QRFM-11-2021-0195
Rahman, Md. H. (2024). Export bill financing in Islamic banking: A critical appraisal of Sharìah adaptations. Qualitative Research in Financial Markets, 1755–4179. https://doi.org/10.1108/QRFM-06-2024-0167
Richardson, J., O’Neil, D. A., & Thorn, K. (2022). Exploring careers through a qualitative lens: An investigation and invitation. Career Development International, 27(1), 99–112. https://doi.org/10.1108/CDI-08-2021-0197
Rusydiana, A., & Sanrego, Y. D. (2018). Measuring the Performance of Islamic Banking in Indonesia: An Application of Maslahah-Efficiency Quadrant (MEQ). Journal of Islamic Monetary Economics and Finance, 3, 103–130. https://doi.org/10.21098/jimf.v3i0.909
S, N., & Setiaji, B. (2021). Law Enforcement on Sharia Compliance: A Case Study on The Murabahah Consumptive Financing Agreement of Bank A Syariah. Jurnal IUS Kajian Hukum Dan Keadilan, 9(2), 299–309. https://doi.org/10.29303/ius.v9i2.895
Saeed, A. (2007). Islamic banking and interest: A study of the prohibition of riba and its contemporary interpretation. Brill Academic Publishers.
Saifurrahman, A., & Kassim, S. H. (2024). Regulatory issues inhibiting the financial inclusion: A case study among Islamic banks and MSMEs in Indonesia. Qualitative Research in Financial Markets, 16(4), 589–617. https://doi.org/10.1108/QRFM-05-2022-0086
Saifurrahman, A., & Kassim, S. H. J. (2023). Mitigating asymmetric information to enhance MSME Islamic financial inclusion by Islamic banks in Indonesia. Qualitative Research in Financial Markets, 15(3), 453–470. https://doi.org/10.1108/QRFM-12-2021-0202
Samireh, M. A. (2020). Murabaha To Purchase Orderer Between Theory And Practice. SOCIAL MENTALITY AND RESEARCHER THINKERS JOURNAL, 6(32), 825–831. https://doi.org/10.31576/smryj.475
Sapuan, N. M. (2016). An Evolution of Mudarabah Contract: A Viewpoint From Classical and Contemporary Islamic Scholars. Procedia Economics and Finance, 35, 349–358. https://doi.org/10.1016/S2212-5671(16)00043-5
Savon, Z., & Yousfi, A. (2023). Monetary policy and Islamic banks: A critical literature review. Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-07-2022-0168
Shah, B. A., & Niazi, G. S. K. (2019). Issues in Contemporary Implementation of Murabaha. Turkish Journal of Islamic Economics, 6(2), 1–24. https://doi.org/10.26414/A052
Siddiqi, M. N. (2004). Riba, bank interest, and the rationale of its prohibition. Islamic Research and Training Institute.
Suzuki, Y., Uddin, S. M. S., & Sigit, P. (2019). Do Islamic Banks Need to Earn Extra Profits?: A Comparative Analysis on Banking Sector Rent in Bangladesh and Indonesia. Journal of Islamic Accounting and Business Research, 10(3), 369–381. https://doi.org/10.1108/JIABR-01-2017-0003
Tlemsani, I., Marir, F., & Majdalawieh, M. (2020). Screening of Murabaha Business Process Through Quran and Hadith: A Text Mining Analysis. Journal of Islamic Accounting and Business Research, 11(10), 1889–1905. https://doi.org/10.1108/JIABR-05-2020-0159
Tümen, A. S., & Ahmed, K. H. (2021). An Overview of Qualitative Research and Focus Group Discussion. International Journal of Academic Research in Education, 7(1), 1–15. https://doi.org/10.17985/ijare.866762
Valtakoski, A. (2019). The evolution and impact of qualitative research in Journal of Services Marketing. Journal of Services Marketing, 34(1), 8–23. https://doi.org/10.1108/JSM-12-2018-0359
Wandi, A., & Saudi, M. H. (2021). Reconstruction Of Murabahah Contract Schemes in Sharia Banking. Review of International Geographical Education (RIGEO), 11(6), 497–503. https://doi.org/10.48047/rigeo.11.06.61
Wulandari, P., Putri, N. I. S., Kassim, S., & Sulung, L. A. (2016). Contract agreement model for murabahah financing in Indonesia Islamic banking. International Journal of Islamic and Middle Eastern Finance and Management, 9(2), 190–204. https://doi.org/10.1108/IMEFM-01-2015-0001
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A Critical Review of Murabahah Practices in Indonesia Islamic Banks: A Sharia Perspective. (2025). AT-TASYRI’: JURNAL ILMIAH PRODI MUAMALAH, 17(2), 173-185. https://doi.org/10.47498/evhxnd69
