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Analisis penerapan transaksi Murabahah dalam pembiayaan pemilikan kendaraan bermotor (PPM) berdasarkan fatwa DSN No. 04/DSN-MUI/IV/2000 dan PSAK 102 tentang akuntansi Murabahah : contoh kasus pada PT Bank Syr Indonesia

Dodik Siswantoro (Pembimbing/Promotor) - ; Angger Guntur Alit - ;

This study aimed to explain the application of murabaha financing for vehicle ownership financing transaction at PT Bank SYR Indonesia, one of Syariah Banks which has banking product based on Murabahah contract and to analyze its compliance 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 murabaha financing has mostly been in accordance with the provisions, in spite of the fact that it cannot yet categorized as perfect form of murabaha contract. This particularly due to the fact that PT Bank XYZ makes modification on murabahah financing scheme, including establishment of cooperation with multifinance companies and ownership of contracted goods.Ada tabel


Ketersediaan

Call NumberLocationAvailable
8542PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013
Edisi-
SubjekFinancing
Islamic finance
Islamic banks
Murabahah
Vehicle ownership financing
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiii, 82 p., 10 p. : diagr., il. ; 30 cm.
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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