ERAWATI, RISNA SUSILA (2017) PROSEDUR AKUNTANSI PEMBIAYAAN MUSYARAKAH PADA KSU BMT MENTARI BUMI KEMANGKON. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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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.
Dosen Pembimbing: | unspecified | unspecified |
---|---|
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: | 05 Jul 2024 03:24 |
URI: | http://repository.ump.ac.id/id/eprint/3887 |
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