Penelitian ini bertujuan untuk mengetahui bagaimana perbedaan pengakuan, pengukuran, penyajian, dan pengungkapan piutang murabahah dan pendapatan murabahah terkait dengan implementasi PSAK 102 dibandingkan dengan PSAK 59 yang diterapkan oleh BMT AB. Diharapkan penelitian ini dapat memberikan kontribusi untuk meningkatkan praktik akuntansi pada BMT AB dalam menerapkan PSAK 102 pada pembiayaan mu…
The level of home ownership in Indonesia is one of the neverending problems every year. In order to overcome these problems, banking institutions, including islamic banking in Indonesia, are expected to continue to play an active role in assisting the government and the people in Indonesia to overcome this problem in the form of distribution of Islamic Home Financing (KPR). In practice, the isl…
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This study aims to identify factors that influence financing sustainability, thereby determining the probability of attaining the subsequent financing from Islamic social funds. Islamic social funds provide funding for micro-firms using a financing scheme that differs from conventional financing terms. For the lower level, Islamic social funds usually offer a limited amount of no-cost financing…
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This paper aims to determine the optimal contract for the principal and the agent in imperfect markets, when murabahah and ijarah are used. The financial contracting enforceability approach is employed to determine the contract that maximizes the value of the firm subject to agents? constraints when the shock is low and high, and regarding market frictions. Furthermore, this approach allows us …
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Penelitian ini bertujuan untuk mempelajari implementasi PSAK 102 revisi 2013 pada produk Murabahah unit usaha syariah milik Lembaga Keuangan PT X. Signifikansi resiko kepemilikan persediaan mempengaruhi standar yang menjadi acuan dan dalam hal ini PT X akan mengacu pada PSAK 50, 55, dan 60.Ada tabel
Penelitian ini bertujuan untuk mengetahui kesesuaian pelaksanaan transaksi Pembiayaan Pemilikan Rumah (PPR) dengan akad murabahah channeling dengan Fatwa DSN-MUI tentang murabahah. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan perlakuan akuntansi pada transaksi PPR murabahah channeling terhadap PSAK 102 revisi 2013. Objek penelitian adalah BMT Bintaro yang bekerja sama de…
This study aims to explain the implementation of murabaha financing problem, and analyze its suitability based on existing regulations in Indonesia, the Fatwa DSN-MUI and PSAK 102. The results of this study indicate that PT Bank XYZ has yet to implement all the provisions that exist in the Fatwa DSN-MUI and PSAK 102. This is because not all of the provisions contained in the Fatwa DSNMUI and PS…
This study aims to explain the formulation process of pricing in a murabaha contract and its application in PT Bank XYM . In addition, this study examine the fit between murabaha contract implemented by PT Bank XYM to the DSN No. 04/DSN-MUI/IV/2000 and Bank Indonesia's minimum standards. This study shows that the murabaha financing undertaken by PT Bank XYM are largely in accordance with the th…
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 applicatio…
Laporan magang ini membahas mengenai analisis praktik dan perlakuan akuntansi pembiayaan murabahah pada PT. Astra Sedaya finance terhadap prinsip Syariah dan PSAK 102 tentang Akuntansi Murabahah. Laporan ini merupakan studi kasus bersifat analisis deskriptif. Hasil penelitian menunjukkan implementasi perlakuan akuntansi pembiayaan murabahah pada PT. Astra Sedaya Finance belum seluruhnya sesuai …
This study is aimed to explain comparison of accounting treatment for a murabahah financing based on PSAK 102, PSAK 50, 55, and 60, and the practice in Bank XYZ and also the financial impact on the Bank XYZ financial statement that arise because of those differences in the accounting treatment of murabahah financing. This study is a qualitative study with a descriptive approach and case study i…
This study is aimed to explain application of MurabahahFinancing for Home Ownership Financing(PPR) transaction at PT. Bank XYZ, one of Syariah Banks which has banking product based on MurabahahAgreement and to analyze its conformity 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 mur…
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Includes bibliographies and index
Laporan ini menjelaskan mengenai proses audit yang dilaksanakan oleh KAP TWR atas pembiayaan Murabahah dan Cadangan Kerugian Penurunan Nilai Bank B Syariah, sebuah Bank Umum Syariah di Indonesia. Prosedur audit yang dilakukan mengacu kepada Pedoman Audit KAP TWR yang sudah berbasiskan ISA. Setelah melakukan tes-tes dalam prosedur audit, auditor dapat menyimpulkan bahwa Bank B Syariah telah mene…