文章基本信息

标题：The Development, Scheme, Risk and Fair Market Value Model of Sukuk Ijarah and Mudharabah in Indonesia
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作者：Irni Yunita ; Irni Yunita
期刊名称：American Journal of Economics
印刷版ISSN：2166-4951
电子版ISSN：2166-496X
出版年度：2015
卷号：5
期号：2
页码：56-63
DOI：10.5923/c.economics.201501.03
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Shariah financial products is currently developing in Indonesia, one of them is Sukuk which is the instrument of long-term securities letter based on the Islamic principles given by the issuer to the holders of Islamic bonds. The objective of these study is to describe about sukuk and the development in Indonesia using descriptive analysis methode. Sukuk instruments that have been widely traded in Indonesia until now are sukuk Ijarah and Mudharabah. The difference between the two lies in the distribution of rewards in the form of fees for Sukuk Ijarah and principles of dividing the results to Sukuk Mudharabah. There are risks embedded in sukuk instruments such as systematic risk and idiosyncratic risk. These risks are associated with the type and schemes of various sukuk. Currently, the reasonable price reasonable assessment of sukuk is still using valuation models such as the assessment of conventional bonds. This concept is the basis for the authors in conducting further research on the design process forreasonable pricing model Sukuk Ijarah and Mudharabah.
关键词：Sukuk ijarah; Sukuk mudharabah; Risk; Scheme; Fair value of sukuk