ANALISIS PENERAPAN ASPEK-ASPEK SYARIAH DAN AKUNTANSI PADA HOTEL SYARIAH (STUDY KASUS PADA HOTEL SYARIAH DI KABUPATEN MANDAILING NATAL)

SARI, DINA HALIMAH and Syathiri, Ahmad (2023) ANALISIS PENERAPAN ASPEK-ASPEK SYARIAH DAN AKUNTANSI PADA HOTEL SYARIAH (STUDY KASUS PADA HOTEL SYARIAH DI KABUPATEN MANDAILING NATAL). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze how the application of Sharia and accounting aspects that occur in Sharia hotels in the Mandailing Natal district includes the suitability of their management under the DSN-MUI fatwa No. 108/DSN-MUI/X/2016 concerning the Implementation of Tourism Based on Sharia Principles and its financial reporting following PSAK 107 concerning Ijarah accounting which regulates recognition and measurement, presentation, disclosure. This type of research is qualitative research with a case study approach; data collection is done by interview and documentation techniques. Analysis activities compare sharia aspects in hotel operations and Ijarah accounting practices carried out in actual conditions with existing theories, namely DSN-MUI Fatwa No. 108/DSN-MUI/X/2016 and PSAK 107. The results showed that the implementation of Sharia and accounting aspects at Sharia Hotels in Mandailing Natal Regency was not following DSN-MUI Fatwa No. 108/DSN- MUI/X/2016 concerning guidelines for organizing tourism based on Sharia principles and PSAK 107 concerning Ijarah accounting. Keywords: Sharia Hotel, Ijarah, Accounting, Recognition and Measurement, Financial Reporting, Disclosure of PSAK 107.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Hotel Syariah, Laporan Keuangan, Praktik Akuntansi Ijarah, Pengakuan dan Pengukuran, Penyajian, Pengungkapan PSAK 107.
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dina Halimah Sari
Date Deposited:	10 Jul 2023 06:58
Last Modified:	10 Jul 2023 06:58
URI:	http://repository.unsri.ac.id/id/eprint/115061

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