Akad hawalah pada transaksi perbankan syariah

  • Zulfa Muasaroh Binti Rahmawati Program Studi Perbankan Syariah Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Accounting, Islamic Banking, Aqad, Hawalah, Transaction

Abstract

Islamic Banking Accounting discusses the recording or reporting of contracts in accordance with Islamic sharia law. One of the branches of contracts that is currently being widely discussed is Hawalah or Al-Hiwalah, which can be interpreted as the transfer or transfer of debt. This practice is quite common, but not everyone knows about the types of Al-Hiwalah, how the process works, what the law is, and what examples of Al-Hiwalah are in everyday life. Al-Hiwalah is a contract for the transfer of debt from the first person to the party who agrees to take over the rights and obligations of fulfilling the first person's debt. This study shows the four divisions of Hawalah contracts along with their six pillars. The Hawalah contract is one that can alleviate fellow human beings because it is included in Tabarru's funds.

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Published
2023-10-31
How to Cite
Binti Rahmawati, Z. (2023). Akad hawalah pada transaksi perbankan syariah. Maliki Interdisciplinary Journal, 1(4), 411-415. Retrieved from http://urj.uin-malang.ac.id/index.php/mij/article/view/4942
Section
Articles