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Kesesuaian praktik pembiayaan gadai emas bank JKL dengan PSAK 59, PSAK 107, PAPSI 2013, Fatwa DSN, dan Peraturan Bank Indonesia
This study aims to explain the operational procedures and the accounting treatment of shari?a gold pawn financing in Bank JKL. This study describes the operational process of gold pawn financing, operational processes of gold pawn repayment, Bank JKL?s regulations for gold pawn financing, and accounting treatment for qardh and ijarah agreement in gold pawn financing. This study is a qualitative case study of an Islamic bank in Indonesia, Bank JKL. The operational practices and accounting treatment of gold pawn financing products in Bank JKL is analysed based on fatwa DSN, PSAK 59, PSAK 107, PAPSI 2013, and Bank Indonesia?s regulation. This study found that accounting treatment of gold pawn financing products in Bank JKL are in accordance with PSAK 59, PSAK 107, and PAPSI 2013, meanwhile the operational practices of gold pawn financing products has not fully in accordance to the fatwa DSN.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8571 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Financing Islamic finance Gold Accounting treatment Pawn Operational procedures |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 86 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |