Image of Analisis penerapan transaksi murabahah dalam pembiayaan pemilikan rumah (PPR) berdasarkan fatwa DSN No. 04/DSN - MUI/IV/2000 dan PSAK 102 tentang akuntansi murabahah : ( Contoh kasus pada PT. Bank XYZ)

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Analisis penerapan transaksi murabahah dalam pembiayaan pemilikan rumah (PPR) berdasarkan fatwa DSN No. 04/DSN - MUI/IV/2000 dan PSAK 102 tentang akuntansi murabahah : ( Contoh kasus pada PT. Bank XYZ)

This study is aimed to explain application of MurabahahFinancing for Home Ownership Financing(PPR) transaction at PT. Bank XYZ, one of Syariah Banks which has banking product based on MurabahahAgreement and to analyze its conformity with provisions applicable in Indonesia, i.e., Decree of DSN-MUI No. 04/DSN-MUI/IV/2000 and PSAK 102. The result of this study indicates that the application of murabahahfinancing has mostly been in accordance with the provisions, in spite of the fact that it cannot yet be viewed as ideal pattern. This is particularly due to the fact that PT Bank XYZ makes modification on murabahahfinancing pattern, including penalty and down-payment application which contains ghararand riba and enters into sale-purchase agreement with customer before the home ownership is fully owned by the Bank.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8159PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Islamic law
Financing
Accounting systems
Islamic banking
Sharia
Murabahah
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 65 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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