Abstract:Modarabah is partnership contract. Its strength points and weakness points impact Islamic banks results. This study tries to find way to measure Modarabah human effort in financial statements based on analysis the original Modarabah contract accounting. Practically, Modarabah trader is the dealer by effort. Some Islamic bank cancel way of giving cash to partner in order to work as Modarabah trader because of risk but Islamic bank applies the way to get the cash from customer and work by his employee effort as … Show more
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