Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xiii, 65 pages : illustration ; 29 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S58427 | S58427 | TERSEDIA |
| No review available for this collection: 20402779 |
Abstract
Penelitian ini bertujuan untuk menjelaskan penerapan pembiayaan musyarakah mutanaqisah dan perlakuan akuntansi pada pembiayaan hunian syariah di Bank XYZ, serta menganalisis kesesuaiannya berdasarkan ketentuan yang berlaku di Indonesia, yaitu Fatwa DSN-MUI No.73/DSN-MUI/XI/2008 tentang Musyarakah Mutanaqisah dan Fatwa DSN-MUI NO: 09/DSN-MUI/IV/2000 tentang Ijarah serta dengan peraturan akuntansi terkait, yaitu PSAK 106 tentang Akuntansi Musyarakah dan PAPSI 2013 No.V.2 tentang Pembiayaan Musyarakah. Hasil penelitian ini menunjukan bahwa penerapan transaksi pembiayaan musyarakah mutanaqisah pada pembiayaan hunian syariah tersebut masih terdapat ketidaksesuaian dengan Fatwa DSN MUI, dan telah sesuai dengan PSAK 106 dan PAPSI 2013 No.V.2.
This study explains the practice of Musharaka Mutanaqisah and accounting treatment on residential financing sharia in Bank XYZ, with the analysis according to Fatwa DSN-MUI No.73/DSN-MUI/XI/2008 on Musharaka Mutanaqisah and DSN-MUI No.09/DSN-MUI/IV/2000 on Ijarah and the related accounting regulations, namely PSAK 106, Accounting for Musharaka and PAPSI 2013 No.V.2 on Musharaka Financing. The result shows that the implementation of musharaka mutanaqisah financing on residential financing sharia are still discrepancy against Fatwa DSN MUI, and accordance with PSAK 106 and PAPSI 2013 No.V.2;
This study explains the practice of Musharaka Mutanaqisah and accounting treatment on residential financing sharia in Bank XYZ, with the analysis according to Fatwa DSN-MUI No.73/DSN-MUI/XI/2008 on Musharaka Mutanaqisah and DSN-MUI No.09/DSN-MUI/IV/2000 on Ijarah and the related accounting regulations, namely PSAK 106, Accounting for Musharaka and PAPSI 2013 No.V.2 on Musharaka Financing. The result shows that the implementation of musharaka mutanaqisah financing on residential financing sharia are still discrepancy against Fatwa DSN MUI, and accordance with PSAK 106 and PAPSI 2013 No.V.2;