Kesesuaian reksa dana syariah berdasarkan fatwa DSNMUI No: 20 Tahun 2001 dan perlakuan akuntansi : studi kasus pada PT Batasa Capital dan PT Danareksa Investment Management = Compliance of shari?a mutual fund based on fatwa DSN-MUI No.20 Year 2001 and accounting treatment : case study in PT Batasa Capital and PT Danareksa Investment Management