Peran Pemahaman Fiqh Muamalah dan Literasi Akuntansi dalam Pemilihan Produk Pembiayaan Murabahah

Abstract

Murabaha sharia financing is an excellent product for sharia financial and non-financial institutions. This study aims to obtain information related to the role of the understanding of fiqh muamalah and accounting literacy for choosing murabaha financing products at BMT ABC Cirebon Regency. This study uses a qualitative interpretive case study method to gain an in-depth understanding of the events that occurred in order to be able to draw research conclusions that are expected to provide benefits to BMTs and their customers. The main findings in this study are the low understanding of Islamic fiqh muamalah and the absence of accounting literacy causing BMT ABC customers to choose murabaha financing for all financing purposes.

Keywords: Accounting, literacy, muamalah, cooperatives