A Meta-Synthesis of Murabahah Accounting Practices in Sharia-Compliant Entities Worldwide

Lince Bulutoding, Azizah Saban, St. Salmah Sharon, Faisal Abdullah, Nur Rahmah Sari, Muh. Yayat Ruchaidiat, Muh. Almahdi Ridwan

Murabahah, Accounting, Sharia Compliance, Akhlaq, Islamic Accounting.

This study aims to explore global Murabahah accounting practices and develop a structured conceptual understanding of how these practices are implemented within Sharia entities. This study adopts a meta-synthesis approach by systematically reviewing qualitative studies related to Murabahah accounting practices. Relevant literature was identified through searches in the Scopus and Google Scholar databases. The study followed six analytical stages of meta-synthesis. From an initial pool of 105 articles, 20 studies that met the research criteria were selected for in-depth analysis. The findings indicate varying levels of Sharia compliance, with some institutions demonstrating partial or inconsistent adherence to Murabahah accounting standards. These variations reflect structural and ethical challenges in the implementation of Murabahah accounting. Drawing on Al-Ghazali’s ethical framework, the study argues that Murabahah accounting practices should not only comply with technical accounting standards but must also incorporate Akhlaq (moral integrity) and ethical conduct consistent with Sharia principles. This research is limited to the analysis of existing qualitative studies in order to construct a conceptual framework of Murabahah accounting practices. Future research should employ qualitative field studies to explore the dimensions and indicators underlying Murabahah practices, followed by quantitative testing to evaluate the role of moral ethics (Akhlaq) and Sharia compliance in shaping Murabahah accounting practices. This study contributes to the Islamic accounting literature by highlighting the ethical dimension of Murabahah accounting. It introduces the integration of Akhlaq as a moral foundation to reduce deviations from Sharia principles in Murabahah contracts within Islamic financial institutions.

Received: 19 June 2026, Received in revised form: 18 July 2026, Accepted: 23 July 2026, Available online: 27 July 2026

10.22161/ijaers.137.6