Image of Anlisis perhitungan bagi hasil dan pencatatan akuntansi deposito mudharabah pada kpoperasi syariah di kota Depok

Text

Anlisis perhitungan bagi hasil dan pencatatan akuntansi deposito mudharabah pada kpoperasi syariah di kota Depok

This thesis aims to analyze the computation of profit sharing and accounting treatment of Mudharabah Deposits of Islamic Cooperative at Depok City and compare to PSAK 105 and DSN MUI no. 03/DSN-MUI/IV/2000. This research used qualitative descriptive method with depth interview technique, observation, and documentation technique. This research used three samples of Islamic Cooperative at Depok City. The result of the research showed that generally the mudharabah deposit practice complies with DSN MUI no. 03/DSN-MUI/IV/2000. In the other hand, there are several measurement and disclosure which is regulated by PSAK 105 didn?t do by Islamic Cooperative, such as misclassification of mudharabah deposit fund, recognize liabilities when the cooperative has computed the profit sharing of mudharabah deposit, and recognize receivable of unearned revenue. This is because several transactions in Islamic Cooperative used cash basis principleAda tabel

Ketersediaan

Call NumberLocationAvailable
8104PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Deposits
Accounting procedures
Accounting treatment
Profit sharing
Mudharabah
Islamic cooperative
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv ; 129 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data