REPOSITORY Umumindonesia2021

Top Five Ranking Of Sharia Financial Acades With The Potential Of Fraud (Case Study Of Three Sharia Commercial Banks) In North Sumatera

Nasution, M. Yasir; Soemitra, Andri; Robain, Wilchan · Repository UIN Sumatera Utara

Abstrak / Ringkasan

The purpose of this study was to find the top five rankings of sharia
finance contracts with the potential for fraud (case study of three
sharia commercial banks) in North Sumatra. This research uses a
combination of quantitative and qualitative research methods, data
analysis with Analytical Networking Process (ANP) techniques
through Super Decision Software, conducting open and in-depth
interviews with 9 respondents, Focus Group Discussion (FGD) with
practitioners and sharia finance experts. In this case, it was found
that the top five rankings of sharia financial contracts have the
potential for fraud (a case study of three sharia commercial banks)
in North Sumatra, namely Ijarah 23.34%, murabahah 14.86%,
kafalah or kafalah bil ujrah 8.71%, musyarakah 8.22% and
mudharabah 6.28%.

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