Critical Analysis on the Essence of Mudārabah and Mushārakah and Its Relation to Ḍamān by Mohamed Naim, Asmadi, Long, Muhamad Noor Habibi, Md. Hussein, Muhammad Nasri, Abu Bakar, Mahyuddin

“…This study aims to explore the permissibility of guarantee for muḍārabah and mushārakah based contracts and to discuss in detail the essence of muḍārabah and mushārakah, which both contracts contain the concepts of trust and profit sharing. The study conducted the qualitative research approaches which consist of documents analysis, interviews and observations in few phases. …”
Get full text
Get full text

Fuelwood Value Chain in Northern Nigeria: Economic, Environment, and Social Sustainability Concerns by Bulama Ali, Norzanalia Saadun, Norizah Kamarudin, Mohamad Azani Alias, Nolila Mohd Nawi, Badrul Azhar

“…The findings of this study can inform policymakers to enhance the sustainability of fuelwood production and trade along the value chain, especially in terms of profit sharing, exploitation of forest resources, and gender equality.…”
Get full text

A Coordinated Optimization Model of the Complex System of the Green Supply Chain Distribution Network by Yurong Guan, Muhammad Aamir, Zaheer Ahmed Dayo, Ziaur Rahman, Waheed Ahmed Abro, Irfan Ali, Zhihua Hu

“…Finally, the contractual coordinated optimization mechanism was detailed for the complex system under the profit-sharing contract. The proposed model and solving algorithm were proved valid through experiments.…”
Get full text

Accelerating transition toward district heating-system decarbonization by policy co-design with key investors: opportunities and challenges by Karoliina Auvinen, Teemu Meriläinen, Laura Saikku, Sampsa Hyysalo, Jouni K. Juntunen

“…The results demonstrate that diversifying and strengthening the policy and strategy mix is needed to overcome barriers related to profitability, political uncertainties, and underdeveloped cooperation and profit-sharing models. Policy co-design with key investors holds potential to improve the effectiveness and acceptability of policies, but with certain limitations as regime actors tend to oppose the types of destabilization needed to achieve full decarbonization of energy systems. …”
Get full text

Financial management of Harvard university: A common size analysis and implications for Indonesian higher education institutions by Atin Chusniyah, Muhammad Munadi

“…From a net asset perspective, the strategy includes allocating operational resources, an endowment fund, and project management of profit-sharing agreements. This analysis provides valuable insights for Indonesian higher education institutions in developing financial management strategies. …”
Get full text

Analysis of factor affecting financing with Islamic banks in agriculture sectors by Heri Sudarsono, Mustika Noor Mifrahi, Indah Susantun, Ari Rudatin, Sarastri Mumpumi Ruchba

“…This situation can be interpreted that any increase in interest rates will result in people preferring financing to Islamic banks. Profit sharing and margins do not directly influence the increase in interest rates in conventional banks so that the increase in interest rates is relatively a cheaper cost of financing. …”
Get full text

Financial management of Harvard university: A common size analysis and implications for Indonesian higher education institutions by Atin Chusniyah, Muhammad Munadi

“…From a net asset perspective, the strategy includes allocating operational resources, an endowment fund, and project management of profit-sharing agreements. This analysis provides valuable insights for Indonesian higher education institutions in developing financial management strategies. …”
Get full text

Analysis of Financial Technology Product Contracts Peer to Peer Lending Syariah Platform Ammana.id by Khasanudin Khasanudin, Budi Santoso

“…Meanwhile, between lenders and sharia cooperatives, a profit-sharing contract (musharaka) is established. Ammana.id cooperates with BMT, KSPPS, BPRS, Sharia Venture Institutions as microfinance institutions that distribute loan funds. …”
Get full text

Legal Standing Influencer Saham di Indonesia by Farida Sekti Pahlevi

“…Economic Activities Investment plays a role in the development of companies or projects with the aim of obtaining profit sharing. The investment currently discussed in this study is a stock investment in the capital market. …”
Get full text

Identifying Institutions and Strategic Programs to Increase Sugarcane Production in Southeast Sulawesi, Indonesia by Andi Amran Sulaiman, Muhammad Arsyad, Rio Akbar Rahmatullah, Muhammad Ridwan

“…Then, from the 13 sub-elements of the strategic programs, there are five strategic programs that also serve as the key programs, namely extension/assisting farmers; addition of plantation labor; providing access to capital; variations of profit-sharing and buying systems of sugarcane; and accuracy of time and adequacy of the supply of raw materials to the mills. …”
Get full text

Market Mechanisms for Service Provider Operations in Advanced Air Mobility by Qin, Victor L.

“…Next, we show a Shapley value profit-sharing mechanism to incentivize cooperation cooperation in efficiently routing flights between SPs. …”
Get full text

Closer shipper-liner partnership : shipper's perspective by Dhini Purnamasari

“…Both shippers and liners are recommended to communicate their perceptions with each other, improve partnership attributes, and aligning goals and incentives by profit sharing mechanism. In addition, liners are recommended to offer broader service package, improve their service attributes, and customize their service offerings to better meet the shippers’ needs.…”
Get full text

Consumers’ perception on Islamic home financing: empirical evidences on Bai Bithaman Ajil (BBA) and diminishing partnership (DP) in Malaysia by Abdul Razak, Dzuljastri, Md Taib, Fauziah

“…The bank leases the house to the customers and rental payments are shared between them based on profit sharing ratio. The customer redeems the bank‟s share on monthly basis until full settlement after which the house is transferred to the customer. …”
Get full text

FAKTOR-FAKTOR YANG MEMPENGARUHI PENAWARAN PEMBIAYAAN ISTISHNA� PADA PERBANKAN SYARIAH DI INDONESIA 2003Q1-2011Q1 by , Dwi Retno Widiyanti, SE., , Prof. Dr. Lincolin Arsyad, M. Sc

“…According to Islamic banking statistics issued by Bank Indonesia, the movement of the number of financing transactions in Islamic banking generally show a positive development, both of the financing with the principle of profit sharing and the buying and selling or leasing one. …”

Managerial incentives and control in public enterprises by Navajas, F, Navajas, Fernando Heberto

“…One of the parameters of the contract (profit-sharing ratio) is central to the enforcement of 'managerial' efficiency while the relative weights given to profit and (an approximation to) consumer surplus will influence optimal pricing decisions. …”

Focused community business model: transforming entrepreneurial mindset through relationship-building by Jakaria Dasan, Fatimah Ahmedy

“…The idea of the collaborative universities in the profit-sharing is merely to get rid of the subsidy mentality that has long been the stumbling block of community sustainability in improving their socioeconomic development. …”
Get full text
Get full text

Does risk sharing contract foster the investment climate of Malaysian marginal oil fields? by Saad, Natrah, Mas’ud, Abdulsalam, Abd Manaf, Nor Aziah, Ishak, Zuaini

“…The scenario analysis adopts three measures of investment appraisal (Profitability Index, Access to Gross Revenue and Saving Index), to measure investment climate under two scenarios, namely Revenue/Cost factor Profit Sharing Contract (R/C factor PSC) and RSC. The analysis was conducted under different oil price and reserves level. …”
Get full text

Utilisation of directors’ remuneration in tax planning by Abdul Wahab, Nor Shaipah, Che Pak, Nur Azliani Haniza

“…However, this activity has been an ongoing discussion as it impairs provision of public goods which indirectly causes social issues.Companies, in conducting tax planning, make use of several techniques to effectively minimise the tax burden, for example, profit sharing, income shifting and change of characteristics of income.Directors’ remuneration is also identified as a tax-reduction strategy.While increasing the wealth of the directors, higher directors’ remuneration expense reduces company taxable income and in turn raises company tax savings.This provides indications about the missing link between directors’ performance and pay.In fact, in Malaysia, this issue has been long debated by the public including academics.Despite this highlight, little attention has been given to the relationship between tax planning and directors’ remuneration.Therefore, this paper reports the results of this study’s focus of attention on whether tax planning activity is significantly related to directors’ remuneration expenses of non-financial Malaysian public-listed companies.The sample period of the study is from 2007 to 2009.The panel dataset is drawn from Data stream and hand-collected tax data from company annual reports.The results derived from the multivariate analyses highlight the extent of the relationship between tax planning and directors’ remuneration and thus enlighten the knowledge on the utilisation of directors’ remuneration as a strategy in tax planning.The results also highlight the policy and reporting implications to the authority. …”
Get full text

Auction-Based Single-Sided Bidding Electricity Market: An Alternative to the Bilateral Contractual Energy Trading Model in a Grid-Tied Microgrid by Hirekeri Malleshappa Manjunatha, Garighatta Krishnaiah Purushothama, Yashwanth Nanjappa, Raghavendraprasad Deshpande

“…An auction-based single-sided bidding energy transaction mechanism in a grid-connected microgrid (MG) using a multi-agent system allows for better profit sharing for all stakeholders. This can replace existing bilateral contractual trade between the stakeholders. …”
Get full text

Desafíos tributarios de la digitalización de la economía: una reflexión en torno al Proyecto BEPS by Diana L. Becerra-Peña, Alejandra Rosales Soto, Patricia Gutiérrez Moreno

“…Este trabajo examina las implicaciones de la economía digital en los sistemas tributarios en torno al Proyecto BEPS, por sus siglas en inglés: Base Erosion and Profit Sharing, promovido por el Grupo de los Veinte (G-20) y la Organización para la Cooperación y el Desarrollo Económicos (OCDE). …”
Get full text