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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
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
Call Number | Location | Available |
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8542 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia., 2013 |
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Edisi | - |
Subjek | Financing Islamic finance Islamic banks Murabahah Vehicle ownership financing |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | xiii, 82 p., 10 p. : diagr., il. ; 30 cm. |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |