SKRIPSI AKS

IMPLEMENTASI AKAD MURABAHAH DAN PERLAKUAN AKUNTANSI DI KOPERASI KARYAWAN SAKINAH SYARIAH RSU ISLAM KLATEN

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ABSTRACT
The aim of this research is to find out how the sources respond to whether urabahah is in accordance with the fatwa and PSAK which describe the regulations regarding murabahah along with the order regarding the mechanism and recording cooperative is that in the interview between Mrs. Sumini and Mr. Muklis there was a slight difference regarding the profit charged.
One of the problems faced by Sharia Financial Institutions is the issue of implementing PSAK 102 which is not fully applied. The aim of this research is to measure the implementation of PSAK 102 in Sharia Financial Institutions. The type of research used in this research is qualitative research with a descriptive approach. The data collection technique used consisted of interviews, observation and documentation. The data sources used are primary data and secondary data, with operational managers, the Sharia Supervisory Board as informants.
The results of this research are that all murabahah financing mechanism processes at Kopkar Sakinah Syariah RSU Islam Klaten are in accordance with the principles in the DSN MUI Fatwa Number 04/DSNMUI/IV/2000 concerning murabahah financing. In practice, implementation is in accordance with DSN Fatwa No.04/DSN-MUI/VI/2000 concering murabahah at point. In general, the murabahah accounting treatment applied at Kopkar Sakinah Syariah RSU Islam Klaten is in accordance with PSAK 102

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 OSA i 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 104 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Osama Ilham Noer Arrizal

Versi lain/terkait

Lampiran Berkas

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