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Analisis pembiayaan rekening koran Syariah berdasarkan Fatwa DSN-MUI dan PSAK 106 : kasus : PT Bank Muamalat Indonesia, Tbk
This study is aimed to explain application of Musyarakah Financing for Sharia Clearing Account Financing (PRKS) transaction at PT. Bank Muamalat Indonesia Tbk., one of Sharia Banks which recently launched that financing product. This study is also aimed to analyze the compliance of this financing application with regulations in Indonesia, i.e., Decree of DSN-MUI Related with Musyarakah and PSAK 106 of Musyarakah Accounting. The method used in this study is documentation and interview method. The result of this study indicates that the application of Sharia Clearing Account Financing using Musyarakah agreement has mostly complied with the regulations in Indonesia. But, there are some things that don?t meet the compliance in that Musyarakah agreement, including application of profit-sharing consideration basis which uses projection value, not uses realization value. As well, profit-sharing distribution principle doesn?t comply with the regulations because the principle used by bank is Revenue- Sharing principle, neither Net Revenue-Sharing principle nor Profit-Sharing Principle.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8573 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Financing Accounting standards Sharia Islamic banks Account financing |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 121 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |