Laporan Tugas Akhir D3

Analisis Penerapan Akuntansi Ijarah dalam Pembiayaan Multijasa Berdasarkan PSAK pada KSPPS Harapan Ummat Kebumen

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Savings ands Loans and Sharia Financing Cooperative (KSPPS) Harapan Ummat Kebumen is a sharia financial institution that collects funds through its products by applying the principles of sharia as the foundation, such as multijasa financing with ijarah contract. In connection with that, this study aims to determine the implementation of ijarah contract in multi-service financing used by KSPPS Harapan Ummat Kebumen. This study uses qualitative descriptive approach that is by comparing the accounting treatment of ijarah contract in multijasa financing applied by KSPPS Harapan Ummat Kebumen with PSAK 107. The implementation of the ijarah contract used by KSPPS Kebumen Hope Kebumen is adjusted to PSAK 107. The results showed that KSPPS Harapan Ummat Kebumen in recording recognition, measurement, presentation, and disclosure were in accordance with PSAK 107 but were not perfect yet.

Keywords: application of ijarah, multijasa, PSAK 107

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.9 Tik 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

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Versi lain/terkait

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