Musharakah: The Structure Of Sharing In The Islamic Banking

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Sharing is the literal meaning of Musharakah and it came from an Arabic word ‘Shirkah’ which means being a partner. The term ‘shirk’ is also used in the same context which bring the meaning partner of Allah. Under Islamic jurisprudence, Musharakah is defined as a partnership or enterprise structure with profit or loss which sharing implication that is used in Islamic banking rather than interest bearing loans. Basically, the nature of Musharakah is the allocation of profits must be determined and specified beforehand by a profit and loss sharing partnership. The evidence that shows the nature of Musharakah can be seen in Al-Quran which says “But if they are more than two, they share a third”. It also stated in Al-Quran that “Many partners oppress one another, except those who believe and do righteous deeds, and very few they are” . In hadith it is stated that the Prophet S.A.W said “Allah had said that: “I am the third of the partners, as long as any one of them does not betray the other. If he/she …show more content…

Musharakah financing are the structure of project financing, syndicated financing, asset financing, working capital financing, contract financing, trade financing and structured products. One of the frequent Musharakah applications in asset financing is Musharakah Mutanaqisah which well known as diminishing partnership. Musharakah Mutanaqisah is a contract of partnership between two parties, where one partner step by step buys the whole parts of the property. The transaction will start with the formation of partnership where the buying and selling of the equity will occur between the two partners. It is necessary that buying and selling should not be stipulated in the partnership contract. Furthermore, the buying and selling agreement must be independent of the partnership contract where it is not allowed that one contract should be entered into as a condition for ultimate the

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