ANALISIS PENERAPAN AKAD IJARAH PADA PRODUK DANA TALANGAN UMRAH (STUDI KASUS PADA PT. INDONESIA SUPER HOLIDAY TOUR UMRAH & HAJI TAHUN 2018)

Susanto, Ilham (2019) ANALISIS PENERAPAN AKAD IJARAH PADA PRODUK DANA TALANGAN UMRAH (STUDI KASUS PADA PT. INDONESIA SUPER HOLIDAY TOUR UMRAH & HAJI TAHUN 2018). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui Analisis Penerapan Akad Ijarah Pada Produk Dana Talangan Umrah, berdasarkan Fatwa Dewan Syariah Nasional (DSN) No.09/DSN-MUI/IV/2000 dan Pernyataan Standar Akuntansi Keuangan (PSAK) 107 (Studi Kasus Pada PT. Indonesia Super Holiday Tour Umrah & Haji Tahun 2018). Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Data yang digunakan dalam penelitian ini berupa data primer yaitu melalui wawancara narasumber terkait dan data sekunder yaitu melalui dokumen perusahaan dan studi literatur. Metode pengumpulan data dalam penelitian ini adalah studi kepustakaan, dengan mengumpulkan berbagai macam literatur, buku-buku, tulisan ilmiah, dan referensi relevan yang berhubungan dengan penelitian ini. Hasil penelitian membuktikan bahwa: (1) Penerapan akad ijarah pada produk dana talangan umrah di PT. Indonesia Super Holiday Tour Umrah & Haji, melalui ijab qabul di antara pihak PT. Indonesia Super Holiday Tour Umrah & Haji dengan pihak calon jamaah ibadah umrah, dengan menggunakan akad al-Ijarah; (2) Berdasarkan Fatwa Dewan Syariah Nasional (DSN) No.09/DSN-MUI/IV/2000 sudah sepenuhnya sesuai, yaitu bahwa PT. Indonesia Super Holiday Tour Umrah & Haji mendapatkan imbalan jasa atau ujrah atas manfaat suatu barang dalam waktu tertentu; dan (3) Berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) 107 belum sepenuhnya sesuai yaitu dilihat dari segi: penyajian dan pengungkapan secara umumnya. Kata Kunci : Akad Ijarah, Dana Talangan Umrah, Dewan Syariah Nasional (DSN), Pernyataan Standar Akuntansi Keuangan (PSAK) 107 ABSTRACT This study aims to determine the Analysis of the Application of Ijarah Contract on Umrah Bailout Fund Products, based on the National Sharia Board Fatwa (DSN) No.09/DSN-MUI/IV/2000 and Statement of Financial Accounting Standards (PSAK) 107 (Case Study in PT Indonesia Super Holiday Tour Umrah & Hajj year 2018). This research uses descriptive research with a qualitative approach. The data used in this study are primary data through interviews with related sources and secondary data through company documents and literature studies. The data collection method in this research is the study of literature, by collecting various kinds of literature, books, scientific papers, and relevant references related to this research. The results of the study prove that: (1) The application of the ijarah contract to the umrah bailout product at PT. Indonesia Super Holiday Tour Umrah & Hajj, through qabul consent from PT. Indonesia Super Holiday Tour Umrah & Hajj with prospective Umrah pilgrims, using the al-Ijarah contract; (2) Based on the Fatwa of the National Sharia Council (DSN) No.09/DSN�MUI/IV/2000 is fully in line, namely that PT. Indonesia Super Holiday Tour Umrah & Hajj get rewarded for services or ujrah on the benefits of an item within a certain time; and (3) Based on the Statement of Financial Accounting Standards (PSAK) 107, it is not entirely appropriate, that is, in terms of: presentation and disclosure in general. Keywords : Ijarah Contract, Umrah Bailout Fund, National Sharia Board (DSN), Statement of Financial Accounting Standards (PSAK) 107

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorGusliana Mais,, RimiUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 25 Nov 2021 05:56
Last Modified: 25 Nov 2021 05:56
URI: http://repository.stei.ac.id/id/eprint/5992

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