Keywords: Revenue recognition
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Journal Articles
Journal of Islamic Accounting and Business Research 1–24.
Published: 18 September 2026
...M. Nur A. Birton; Bunga Cathalia Jingga; Muhammad Muttaqin Purpose This study aims to: (1) examine stakeholders’ perspectives on murabahah financing and annuity-based revenue recognition; (2) analyze Islamic banks’ growth before and after the issuance of Fatwa No. 84/DSN-MUI/XII/2012...

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