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UI - Skripsi (Membership) :: Kembali

Analisis penerapan transaksi murabahah dalam pembiayaan pemilikan kendaraan bermotor (PPM) berdasarkan Fatwa DSN No.04/DSN-MUI/IV/2000 dan PSAK 102 tentang Akuntansi Murabahah pada PT. Bank SYR Indonesia = Analysis of murabaha transaction implementation of vehicle ownership financing in accordance to Fatwa DSN No.04/DSN-MUI/IV/2000 and PSAK 102 (Study case on PT. Bank SYR Indonesia).

Angger Guntur Alit; Dodik Siswantoro, supervisor; Wasilah, examiner; Miranti Kartika Dewi, examiner ([Publisher not identified] , 2013)
 Abstrak
[ABSTRAK
Penelitian ini bertujuan untuk menjelaskan penerapan pembiayaan murabahah
dalam transaksi Pembiayaan Pemilikan Kendaraan Bermoto rpada PT Bank SYR
Indonesia yang merupakan salah satu bank syariah yang memiliki produk
perbankan berdasarkan akad murabahah. Serta menganalisis kesesuaiannya
berdasarkan ketentuan yang berlakudi Indonesia, yaitu Fatwa DSN-MUI
No.04/DSN-MUI/IV/2000 dan PSAK 102. Hasil penelitian ini menunjukkan
bahwa penerapan pembiayaan murabahah tersebut sebagian besar telah sesuai
dengan hal-hal yang diatur dalam ketentuan tersebut, walaupun belum dapat
dikatakan sempurna. Hal itu terutama dikarenakan PT Bank SYR Indonesia
melakukan modifikasi pada skema pembiayaan murabahah, antara lain
pembentukan kerjasama dengan perusahaan multifinance dan kepemilikan atas
barang.

ABSTRACT
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
application of murabaha financing has mostly been in accordance with the
provisions, in spite of the fact that it cannot yet categorized as perfect form of
murabaha contract. This particularly due to the fact that PT Bank XYZ makes
modification on murabahah financing scheme, including establishment of
cooperation with multifinance companies and ownership of contracted goods.;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
application of murabaha financing has mostly been in accordance with the
provisions, in spite of the fact that it cannot yet categorized as perfect form of
murabaha contract. This particularly due to the fact that PT Bank XYZ makes
modification on murabahah financing scheme, including establishment of
cooperation with multifinance companies and ownership of contracted goods., 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
application of murabaha financing has mostly been in accordance with the
provisions, in spite of the fact that it cannot yet categorized as perfect form of
murabaha contract. This particularly due to the fact that PT Bank XYZ makes
modification on murabahah financing scheme, including establishment of
cooperation with multifinance companies and ownership of contracted goods.]
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 Metadata
No. Panggil : S45825
Nama orang :
Nama orang tambahan :
Nama badan tambahan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2013
Program Studi :
Kode Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xii, 82 pages : illustration ; 30 cm. + Appendix
Catatan Bibliografi : pages 80-82
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
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No. Panggil No. Barkod Ketersediaan
S45825 14-19-797266540 TERSEDIA
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