PROSEDUR AKUNTANSI PEMBIAYAAN MUSYARAKAH PADA KSU BMT MENTARI BUMI KEMANGKON

ERAWATI, RISNA SUSILA (2017) PROSEDUR AKUNTANSI PEMBIAYAAN MUSYARAKAH PADA KSU BMT MENTARI BUMI KEMANGKON. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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COVER_RISNA SUSILA ERAWATI_AKT.D3'17.pdf

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BAB I_RISNA SUSILA ERAWATI_AKT.D3'17.pdf

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BAB II_RISNA SUSILA ERAWATI_AKT.D3'17.pdf

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DAFTAR PUSTAKA_RISNA SUSILA ERAWATI_AKT.D3'17.pdf

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Abstract

Musyarakah financing is the use of funds from the BMT to customers for productive purposes as working capital. In this case the BMT acts as a funder (shahibul maal) while the customer as an entrepreneur (mudharib), this facility can be given for a certain period. The purpose of this field work practice is to find out the musharaka procedure in applying credit accounting using musyarakah contract in accordance with Financial Accounting Standard Regulations (PSAK). The method used in this research is interview, observation, documentation, and literature study. Data of this writing is obtained from the results of field work practice in BMT Mentari Bumi Kemangkon. The result of this field practice stated that the musyarakah (profit share) contract is a kongsi financing system. In the initial agreement process must be in accordance with the agreement between the BMT and the prospective customer in accordance with the fatwa of the National Shari'ah Council. The procedures or stages in musyarakah financing applications in BMT Mentari Bumi have not been fully in accordance with the standards of performing musyarakah financing according to the Financial Services Authority (OJK). The application of accounting in crediting to BMT Mentari Bumi has been in accordance with PSAK No.106 of Musyarakah Financing and PSAK No.101 concerning Presentation of Sharia Financial Statements.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Slamet Eko Budi Santoso, SE.,M.Si
Uncontrolled Keywords: Accounting Procedure, Musyarakah Financing, BMT Mentari Bumi Kemangkon
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi D3
Depositing User: Iin Hayuningtyas
Date Deposited: 08 Sep 2017 01:28
Last Modified: 08 Sep 2017 01:28
URI: http://repository.ump.ac.id/id/eprint/3887

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