Record Details

ANALISIS PENERAPAN PEMBIAYAAN SISTEM BAGI HASIL MUDHARABAH DAN MUSYARAKAH SERTA PERLAKUAN AKUNTANSINYA MENURUT PSAK 105 DAN 106 PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada Koperasi Murni Amanah Sejahtera Malang)

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title ANALISIS PENERAPAN PEMBIAYAAN SISTEM BAGI HASIL MUDHARABAH DAN MUSYARAKAH SERTA PERLAKUAN AKUNTANSINYA MENURUT PSAK 105 DAN 106 PADA LEMBAGA KEUANGAN SYARIAH (Studi Kasus pada Koperasi Murni Amanah Sejahtera Malang)
 
Creator Tuzaroh, Fatima
Afifudin, Afifudin
Hariri, Hariri
 
Description ABSTRACTThis research was conducted to analyze the application of mudharabah and musyarakah profit sharing financing systems and its accounting treatment based on PSAK 105 and 106 on Islamic financial institutions in the Malang Amanah Sejahtera Cooperative. This study used a qualitative method. Based on the results of analysis used qualitative method show that Malang Amanah Sejahtera Cooperative was not fully implemented recognition, measurement, presentation and disclosure both PSAK 105 for Mudharabah Financing and PSAK 106 for Musyarakah Financing.Keywords: Mudharabah, Musyarakah, Mudharabah Accounting Treatment, and Musyarakah Accounting Treatment.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-08-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/8406
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/8406/6965
 
Rights Copyright (c) 2020 Jurnal Ilmiah Riset Akuntansi