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Analisis kesesuaian kartu pembiayaan Syariah berdasarkan Fatwa dan standar akuntansi yang berlaku di Indonesia
This study analyzes the suitability Islamic credit card (ICC) based on fatwa and sharia financing accounting standards accepted in Indonesia. The purpose of this study was to determine the operational and accounting activities performed in carrying out these card products . Then from there it will be explored how the operations and accounting of ICC fatwa by the National Islamic Council Inonesia no: 54/DSN-MUI/X/2006 , PSAK 107 Accounting for Ijarah , Statement of Financial Accounting Standards PSAK 59 Accounting for Islamic Banking and Banking Accounting Guidelines Indonesian sharia 2003 (PAPSI 2003). In this study it was found that the application of ICC using three main contract . The contract is qardh ( loan ) , ijara ( services ) and kafalah ( collateral ) . Implementation of ICC in terms of operations already meet all the MUI fatwa DSN although there are some things that still doubt by some jurists . For the application of accounting , both PSAK 57 , PSAK 107 and PAPSI 2003 there are things that must be adjusted to the standard despite the reference standard ICC does not govern all transactions.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8679 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Credit cards Financial accounting Financing Islamic finance Accounting standards Sharia |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xii, 62 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |