ANALISIS PERHITUNGAN BAGI HASIL PEMBIAYAAN MUDHARABAH DI KBMT AL-IKHLAS LUMAJANG

Indah, Yeni Puspa (2007) ANALISIS PERHITUNGAN BAGI HASIL PEMBIAYAAN MUDHARABAH DI KBMT AL-IKHLAS LUMAJANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study is descriptive in KBMT Al-Ikhlas Lumajang with the topic "Analysis of Production Sharing Calculation Mudharabah in KBMT Al-Ikhlas Lumajang". The purpose of this study was to find out how the calculation for the results of financing in KBMT Al-Ikhlas and find out whether the implementation of revenue-sharing calculations on the KBMT Al-Ikhlas is in conformity with Islamic principles in terms of internal policy management and member satisfaction Data analysis technique that I use in this research is descriptive qualitative method is a method that processes the data based on data received from the company by comparing what is on the theory that aims to compare whether the system implemented by the company are in accordance with Islamic principles. From the results of the analysis, KBMT Al-Ikhlas Lumajang in the application sharing system through the process of financing is by way of channeling funds to communities to improve people's income through increased business for small and medium businesses. In assessing the financing of Al-Ikhlas KBMT Lumajang using two procedures which make the calculation of capital requirements and 5C approach. KBMT Al-Ikhlas determine the calculation of the ratio at the time of the contract through a bid process and the ratio between members is not the same depending on the size of the financing and estimate the benefits. There are two methods used in profit-sharing on the KBMT mudharabah Lumajang Al-Ikhlas is the advantage / profit (profit sharing) or for revenue (revenue sharing). In terms of providing for the profits and income of all members of the Al-Ikhlas KBMT give every month, there is also a member that provides for the benefits at maturity. If members of the financing for a loss then the member is not required to pay benefits but are only required to pay the loan principal. KBMT Al-Ikhlas in the application of the calculation for results also have applied the principles of sharia well as Principle of Fairness, Partnership Principle, Principle of Openness and Universality. Based on the conclusion, the authors suggest as Islamic financial institutions, then Al-Ikhlas KBMT Lumajang must continue to run its operations with the principles of Islamic Sharia principles do not make just a mere symbol. And necessary human resources quality improvement program on the KBMT Al-Ikhlas, so as to create a professional personnel in identifying and understanding the application of Islamic financial institutions. In calculating losses should KBMT Al-Ikhlas Lumajang refer to SFAS NO. 59 and also guided by PAPSI (Indonesia Sharia Banking Accounting Guidelines), so that justice can be created.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 12 Jun 2012 07:44
Last Modified: 12 Jun 2012 07:44
URI: http://eprints.umm.ac.id/id/eprint/7396

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