Laporan Tugas Akhir D3

Analisis Penerapan Sistem Bagi Hasil dan Perlakuan Akuntansi Pembiayaan Mudharabah pada BMT Insan Cendekiawan Muslim Petanahan

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This purposesto determine the system of mudharabah financing, calculation of profit sharing mudharabah financing,and accounting treatment mudharabah financing on the suitability of BMT with PSAK 105. The method of collecting datain this research wearinterview, documentation, and observation. The data analysis used was qualitativedescriptive analysis with comparing the treatment of mudharabah financing accounting applied in BMT InsanCendekiawan Muslim Petanahanwith PSAK No. 105.The results of this research are: (1) the mudharabah financing system applied by BMT InsanCendekiawan Muslim applies the principle of 5C, (2) the calculation of profit sharing applied is not in accordance with sharia principles and provisions of PSAK 105 concerning mudharabah accounting, (3) the accounting treatment for mudharabah financing of recognition, presentation, and disclosure wear not in accordance with PSAK 105, yet measurement already appropriate with PSAK 105.

Keywords: accounting, mudharabahfinancing, PSAK 105.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.9 Zul a.c

Penerbit

Kebumen : STIE Putra Bangsa., 2018

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

657.9

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Zulfia Yunita

Versi lain/terkait

Lampiran Berkas

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