Sukuk, Between Profit And Sharia-Compliant Agreement

Abstract

 This study aims to analyze the dilemma of inter-sukuk to continue to carry out transactions in accordance with sharia agreements with the desire to benefit. Sukuk is a sharia bond and must be executed completely in accordance with sharia. But there are capital market participants who violate the existing rules. AAOIFI has issued standards that musts be adhered to for capital market participants for sukuk transactions. This study is a literature study with 70 articles from publishers emeraldinsight and sciencedirect.com. The discussion was conducted by analyzing research quantitatively and qualitatively, conceptually, stabilizing and unconstitutionalizing and looking at the countries that publish the most journals or articles on sukuk. The results confirm that sukuk ijarah and mudharabah are sharia-compliant options where investors still benefit. Although there are still weaknesses, sukuk still provides benefits and benefits not only to issuers, entrepreneurs and investors but also to the government. Government sukuk can be a solution to problems to overcome development and economic crisis. Profits must be followed by transparency and real reports so that investor and community confidence continues to grow and sukuk investments grow.