Image of Analisis prosedur pembiayaan Mudharabah berdasarkan fatwa DSN MUI No. 07/DSN-MUI/IV/2000 dan PSAK 105 : studi kasus pada Bank Syariah XYZ

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Analisis prosedur pembiayaan Mudharabah berdasarkan fatwa DSN MUI No. 07/DSN-MUI/IV/2000 dan PSAK 105 : studi kasus pada Bank Syariah XYZ

This research is about mudharabah financing procedure analysis based on provision of Fatwa MUI and accounting treatment in PSAK 105. Researcher found that the majority of mudharabah financing procedure in Bank Syariah XYZ (BSX) has met its sharia provision based on Fatwa MUI. But there is a little difference in some provision about the purpose of the use of fund. Based on Bank Syariah XYZ this fund addressed for multipurpose use, whereas according to Fatwa MUI the financing funds utility is just for productive purpose. Moreover the provision of compensation besides of mudharib error will not borne by BSX as shahibul maal. Accounting treatment mudharabah contract in BSX has met the accounting provision according to PSAK 105. There is some different which is not significant and may not harm the financial report at all.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8308PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financing
Islamic finance
Islamic banks
Sharia financing
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 94 p. : diagr. ; 30 cm.
Info Detail Spesifik -
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