PENDAPATAN BAGI HASIL DAN PERLAKUAN AKUNTANSI AKTIVITAS PEMBIAYAAN PADA BANK SYARIAH ( Studi kasus pada PT. Bank Muamalat Indonesia Cabang Palembang)

KIKIM, ACHMAD SENANGADIL and Aspahani, Aspahani (2013) PENDAPATAN BAGI HASIL DAN PERLAKUAN AKUNTANSI AKTIVITAS PEMBIAYAAN PADA BANK SYARIAH ( Studi kasus pada PT. Bank Muamalat Indonesia Cabang Palembang). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to anlyze whether the treatment results and revenue for financing aetivities of Islamic Banking at Bank Muamalat indonesia in accordance with the principles of Islam and Islamic banking accounting. Islamic banking was introduced and emerged in Indonesia 1992. Islamic bank in Indonesia which is the first time the Bank Muamalat Indonesia goes along with it, then made the rules on the implementation of Islamic banking operations including accounting for islamic banking. This rule has been defined in PSAK (SFAS) concerning Islamic Banking accounting, but in practice, the rules used in the operations Bank Muamalat Indonesia has not fully ntakc usc of the rules in accordance-with the Islamic sharia, as the concept yadul amanah, distrubition of profits, the cost of Processing. On the one hand, the Bank Muamalat Indonesia has implemented rules thal have been by the government related to the operationalization of islamic banks.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pendapatan bagi hasil, aktivitas pembiayaan, akuntansi perbankan syariah.
Subjects: H Social Sciences > HG Finance > HG1641-1643 Bank loans. Bank credit. Commercial loans
H Social Sciences > HG Finance > HG1655 Acceptances
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr Halim Sobri
Date Deposited: 20 Jan 2021 04:15
Last Modified: 20 Jan 2021 04:15
URI: http://repository.unsri.ac.id/id/eprint/40645

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