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Evaluasi implementasi dan perlakuan akuntansi syariah : studi kasus pada lembaga keuangan mikro agribisnis Pincuran Bonjo , Sumatera Barat
This research aims to evaluate implementation and treatment of Islamic Accounting in Financial Institution of Pincuran Bonjo Agricultural Society based on Fiqh, Fatwa DSN-MUI, and Financial Accounting Standard. Through the interview process and literature study, this study shows that wadi?ah implementation in LKMA?s saving product has not fully complied with the fiqh rules but has complied with the Fatwa DSN MUI No /DSN-MUI/IV/2000 about Saving, while murabahah implementation in LKMA Pincuran Bonjo?s funding product is already consistent according to the rules of PSAK 102 of Murabahah Accounting except for the exposure of cost of good sold. Nevertheless mudharabah and musyarakah implementation in LKMA Pincuran Bonjo?s is consistent with the rules of PSAK 105 of Mudharabah Accounting and PSAK 106 of Musyarakah Accounting.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8161 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Sharia Accounting treatment Finansial institution Religious asfect Isalamic law : Financial accounting |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 63 p. ; diagr 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |