Journal of Islamic accounting and business research· 2026Q2

Annuity method for revenue recognition in murabahah financing

M. Nur A. Birton, Bunga Cathalia Jingga, Muhammad Muttaqin

0citations
Q2SCImago
2026year

Short summary

The annuity method for murabahah revenue recognition, mandated by Fatwa No. 84/DSN-MUI/XII/2012, has not demonstrably boosted Islamic banks' assets or market share and may harm essential stakeholder welfare, according to a maslahah-based ethical analysis.

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