Oct avia, Intan (2021) PENEREPAN PEMBIAYAAN KEPEMILIKAN RUMAH DENGAN AKAD MURABAHAH BERDASARKAN PSAK 102 PADA BANK SYARIAH MANDIRI KC JAKARTA RAWAMANGUN. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (COVER + ABSTRAK)
COVER.pdf Available under License Creative Commons Attribution Non-commercial. Download (303kB) |
|
Text (BAB 1)
BAB I.pdf Available under License Creative Commons Attribution Non-commercial. Download (167kB) |
|
Text (BAB 2)
BAB II.pdf Available under License Creative Commons Attribution Non-commercial. Download (360kB) |
|
Text (BAB 3)
BAB III.pdf Available under License Creative Commons Attribution Non-commercial. Download (18kB) |
|
Text (BAB 4)
BAB IV.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (639kB) |
|
Text (BAB 5)
BAB V.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial. Download (12kB) |
Abstract
ABSTRAK Penelit ian ini bertujuan untuk menget ahui kesesuaian penerapan akuntansi pebiayaan mur abahah pada Bank Syariah Mandir i KC Jakar ta Rawamangun terhadap Per nyataan Standar Akuntansi Keuangan No. 102 tentang Akuntansi Mur abahah. Penelit ian ini dilakukan di PT Bank Mandir i Syariah KC Jakar ta Rawamangun dengan teknik wawancar a. Strategi penelitian yang digunakan dalam penelitian ini menggunakan penelitian st udi kasus. Jenis data yang digunakan adalah data kualitatif . Sampel vang digunakan adalah Bank Syariah Mandir i KC Jakar ta Rawamangun. Hasil penelitian menunjukkan bahwa perlakuan transaksi Akuntansi vang diterapkan Bank Syariah Mandir i KC Jakar ta Rawamangun terhadap pembiavaan mur abahah dari tahap akad awal, selama pr oses pengangsur an hingga akad maka disimpulkan saat dalam pr oses pengakuan, pengukuran ser ta penyajian terhadap transaksi awal akad sesuai dengan PSAK 102. Selama pr oses akad dari pembayar an uang muka, penentuan mar gin/ keuntungan, ser ta diskon pembelian telah sesuai dengan PSAK 102. Bila terjadi pelunasan lebih awal oleh nasabah atau denda keterlambat an pembayar an yang dikenakan BSM kepada nasabah sudah sesuai dengan PSAK 102. Pada saat pelunasan pengukuran telah sesuai dengan pengakuan, pengukuran dan penyajiannya telah sesuai PSAK 102. Bank Mandir i Syariah KC Jakar ta Rawamangun dalam mener apkan transaksi pembiayaan dengan Akad Mur abahah telah sesuai dengan PSAK 102. Kata Kunci: Akuntansi Mur abahah, Bank Syariah, PSAK No. 102 This st udy aims to deter mine the appr opr iateness of the application of mur abaha f inancing account ing at Jakar ta Syariah Mandir i Bank KC Rawamangun to the Statement of Financial Account ing Standards No. 102 concer ning Mur abahah Account ing. This resear ch was conduct ed at PT Bank Mandir i Syariah KC Jakar ta Rawamangun wit h interview techniques. The resear ch st rategy used in this st udy uses case st udy resear ch. The type of data used is qualitative data. The sample used was Jakar ta Syariah KC Bank Mandir i Rawamangun. The result s showed that the account ing transact ion treat ment applied by Jakar ta Syariah Bank KC Mandir i Rawamangun to mur abaha f inancing f r om the init ial cont ract st age, during the inst allment to the cont ract pr ocess, it was concluded while in the pr ocess of recognit ion, measur ement and present ation of the transact ion the init ial cont ract is in accor dance wit h PSAK 102. During the cont ract pr ocess f r om the payment of down payment , the deter minat ion of the mar gin / pr of it , as well as purchase discount s in accor dance wit h PSAK 102. If there is an early repayment by the cust omer or late payment penalty imposed by BSM to the cust omer is in accor dance wit h PSAK 102 At the time of repayment the measur ement is in accor dance wit h the recognition, measur ement and present ation in accor dance wit h PSAK 102. Bank Mandir i Syariah KC Jakar ta Rawamangun in implement ing f inancing transact ions wit h the Mur abahah Agreement has been in accor dance wit h PSAK 102.
| Item Type: | Thesis (Skripsi) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 16 Sep 2021 03:45 | ||||||||
| Last Modified: | 16 Sep 2021 03:45 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5140 |
Actions (login required)
 |
View Item |
