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Analisis pembiayaan rekening koran syariah berdasarkan Fatwa DSN-MU dan PSAK 106 (Kasus: PT. Bank Muamalat Indonesia Tbk.) = Analysis on sharia clearing account financing (PRKS) based on DSN Decree and PSAK 106 (Case study of PT. Bank Muamalat Indonesia Tbk.) / Herlisah

Herlisah; Wasilah, supervisor; Sri Nurhayati, examiner; Dodik Siswantoro, examiner ([, Fakultas Ekonomi dan Bisnis Universitas Indonesia], 2014)

 Abstrak

[ABSTRAK
Penelitian ini bertujuan menjelaskan penerapan Pembiayaan Musyarakah pada
transaksi Pembiayaan Rekening Koran Syariah (PRKS) di PT. Bank Muamalat
Indonesia Tbk., salah satu bank syariah yang baru-baru ini meluncurkan produk
pembiayaan tersebut. Selain itu, penelitian ini juga bertujuan menganalisis
kesesuaian penerapan pembiayaan ini berdasarkan ketentuan yang berlaku di
Indonesia, yaitu Fatwa DSN-MUI terkait musyarakah dan PSAK 106 tentang
Akuntansi Musyarakah. Metode yang digunakan dalam penelitian ini adalah
metode dokumentasi dan wawancara. Hasil penelitian ini menunjukkan bahwa
penerapan Pembiayaan Rekening Koran Syariah dengan akad Musyarakah
tersebut sebagian besar telah sesuai dengan hal-hal yang diatur dalam ketentuan
yang berlaku di Indonesia. Namun, terdapat beberapa hal yang tidak sesuai dalam
akad musyarakah tersebut, antara lain penerapan dasar perhitungan bagi hasil
yang menggunakan nilai proyeksi, bukan nilai realisasi. Selain itu, prinsip
distribusi bagi hasil usaha juga tidak sesuai karena bank menggunakan prinsip
Revenue Sharing, bukan prinsip Net Revenue Sharing maupun prinsip Profit Sharing.

ABSTRACT
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.;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.;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., 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.]

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 Metadata

No. Panggil : S53702
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [, Fakultas Ekonomi dan Bisnis Universitas Indonesia], 2014
Program Studi :
Kode Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; CD-ROM computer
Tipe Carrier : volume ; CD computer disk
Deskripsi Fisik : xiv, 78 pages : illustration ; 28 cm + appendix
Catatan Bibliografi : pages 76-78
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S53702 14-19-916488789 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20367573