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Analisis pelaksanaan dan perlakuan akuntansi dalam penerbitan dan investasi Sukuk Mudharabah : studi kasus pada Bank XYZ
The aim of this study is to describe the implementation and accounting treatment for sukuk Mudaraba issuance and investment in XYZ Bank, and Indonesian Bank issuing sukuk Mudaraba. This study was conducted through applying Fatwa DSNMUI, PSAK, and literature study as a benchmark. The results suggested that implementation of sukuk Mudaraba issuance had been held in accordance to Fatwa DSN-MUI, but not to some Islamic principle. In addition, implementation of sukuk Mudaraba investment had been held in accordance to its corresponding theory. Although, the results did not support the expectation that accounting treatment for sukuk debtor and investor was fully held according to the standard? some discrepancies were found in accounting treatment for sukuk debtor and investor.
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| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Islamic banks Accounting treatment Sharia principles Mudharabah Sharia banks |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 155 p. : il. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |