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Analisis Penerapan PSAK 106 atas Pembiayaan Musyarakah Mutanaqisha (Studi Kasus pada PT. Bank Muamalat Indonesia Tbk KCP Tulungagung)

Wati, Eka Daris (2012) Analisis Penerapan PSAK 106 atas Pembiayaan Musyarakah Mutanaqisha (Studi Kasus pada PT. Bank Muamalat Indonesia Tbk KCP Tulungagung). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to know the implementation of PSAK 106 (confession, measurement, presentation, and expression) on the financing of musyarakah mutanaqisha on PT. Bank Muamalat Indonesia KCP Tulungagung. It is case study. Data analysis technique uses descriptive analysis method where all indication are described, avowed verbally. The result of this study explains that in the implementation of SAK Syariah especially PSAK 106 from being identified, measured, confessed, presented and exposed; mostly is appropriate with PSAK 106 and there are discrepancy in the implementation in PT. Bank Muamalat Indonesia KCP Tulungagung for financing musyarakah mutanaqisha in lease element and losses are incurred entirely by customers, so that it causes incompatibility in identification, confession, and recording.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 04:39
Last Modified: 12 Jan 2015 04:39
URI : http://eprints.umm.ac.id/id/eprint/14625

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