Jual Beli Murabahah dan Salam: Sebuah Tinjauan Literatur Review

Authors

  • Haanii Haritsa Yuzen Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
  • Fanisa Suseno Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
  • Pujy Yonesha Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
  • Aidil Alfin Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

DOI:

https://doi.org/10.55606/jimek.v5i2.6287

Keywords:

Buying, Greetings, Murabahah, Selling

Abstract

The purpose of this study is Buying and Selling Murabahah and Greetings: A Review of the Literature Review. This research method is a type of literature research; This means that the information materials used come from library sources in the form of books, encyclopedias, magazines, journals, newspapers, journals, This form of research is descriptive, analytical, and critical. Therefore, the author can comprehensively describe. In this study, the author optimally used two data sources related to this research, namely. Primary data sources and secondary data sources. The main source of this research is books and scientific journals on the Knowledge of the Role of Waqf. At the same time, this research is supported (secondary) by the work of other thinkers . The results of the study This agreement is very relevant for the agricultural sector because it provides initial funds for farmers to produce agricultural products. In addition to providing financing solutions, the Salam contract is also a sharia alternative to avoid exploitative ijon practices. These two contracts have a strong legal basis from the Qur'an, Hadith, as well as fatwas of DSN-MUI and PSAK, and have been proven to make a real contribution to the economic development of the ummah, especially through the Islamic financial system.

References

Amni, S., & Faujiyah, A. (2020). Manajemen akad salam dalam lembaga keuangan syariah. EKOSIANA: Jurnal Ekonomi Syari’ah, 7(1), 20–34. http://journal.stainim.ac.id/index.php/ekosiana/article/view/28

Arifin, M., Luayyin, R. H., & Syahrin, M. A. (2022). Analisis akad salam dan ijon menurut hukum ekonomi syariah. JSE: Jurnal Sharia Economica, 1(2), 106–118.

Fadhli, A. (2016). Tinjauan hukum Islam terhadap penerapan akad as-salam dalam transaksi e-commerce. Mazahib, 15(1), 1–19.

Fajeri, A. R., & Ilahi, B. (2021). Real life akad salam dalam pertanian. Muhasabatuna: Jurnal Akuntansi Syariah, 3(1), 9.

Ikatan Akuntan Indonesia. (2021). PSAK 102 Revisi 2021: Akuntansi murabahah. Ikatan Akuntan Indonesia.

Kalsum, U., & Saputra, E. R. (2016). Penyertaan akad wakalah pada pembiayaan murabahah (Studi di BNI Syariah Cabang Kendari). Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 1(1), 1.

Khoerulloh, I., Hermansyah, & Kholik, A. (2020). Konsep ba’i salam dan implementasinya dalam mewujudkan ketahanan pangan nasional. Jurnal Ekonomi Islam, 7, 69–73.

Muttaqin, Z. (2023). Bai’ as-salam and bai’ al-istishna’: Definition, difference, basics laws, pillars, terms and applications in banking products sharia. Journal of Islamic Economics and Business, 1, 10–11.

Pahra, J. (2022). Akad salam menurut Fatwa DSN MUI Nomor 05/DSN-MUI/IV/2000. Al-Hiwalah: Journal Syariah Economic Law, 1(1), 85–100.

Pengaturan, U., Kembali Delik, P., Penghinaan Presiden, R., Indonesia, R., Dikaitkan Dengan, & Sistem Pemerintahan. (2022). Jurnal Supremasi, 12(013), 79–93.

Ramadana, S. W. (2024). Implementasi akad pembiayaan murabahah. HEI EMA: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi, 3(1), 65–74.

Setiady, T. (2015). Pembiayaan murabahah dalam perspektif fiqh Islam, hukum positif dan hukum syariah. FIAT JUSTISIA: Jurnal Ilmu Hukum, 8(3), 517–530.

Standar, D., Akuntansi Syariah, D., & Ikatan Akuntan Indonesia. (2019). (Ed PSAK 102 ISAK 101, ISAK 102) (pp. 1–40). Ikatan Akuntan Indonesia.

Widiana, W., & Annisa, A. A. (2018). Menilik urgensi penerapan pembiayaan akad salam pada bidang pertanian di lembaga keuangan syariah di Indonesia. Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 8(2), 88.

Widjajaatmadja, D. A. R. (2018). Rukun dan syarat akad pembiayaan murabahah dalam bentuk akta otentik di bank syariah. Aktualita (Jurnal Hukum), 1(1), 125–138.

Downloads

Published

2025-06-07

How to Cite

Haanii Haritsa Yuzen, Fanisa Suseno, Pujy Yonesha, & Aidil Alfin. (2025). Jual Beli Murabahah dan Salam: Sebuah Tinjauan Literatur Review. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 5(2), 373–389. https://doi.org/10.55606/jimek.v5i2.6287

Similar Articles

You may also start an advanced similarity search for this article.