IMPLEMENTASI DAN PERLAKUAN AKUNTANSI PADA SIMPANAN MUDHARABAH DI KSPPS BMT AMANAH UMMAH SURABAYA

AIRLANGGA, DWIPA (2016) IMPLEMENTASI DAN PERLAKUAN AKUNTANSI PADA SIMPANAN MUDHARABAH DI KSPPS BMT AMANAH UMMAH SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research aims to look at conditions in the real situation regarding implementation of the Akad mudharabah saving and how the accounting treatment of the mudharabah savings based on the statement of financial accounting standards (PSAK) No. 105. This research was conducted in KSPPS BMT Amanah Ummah Surabaya. This research is qualitative research using the case study method. The results of this research it can be concluded that the overall implementation of mudharabah deposits mudharabah on contract is in compliance with the provisions of Sharia law but for the accounting treatment are still not in accordance with PSAK No. 105 related to the recognition, representation, and such disclosure. It is based on the findings of researchers on mudharabah savings on cooperatives there are two types of savings, that is savings for cooperative membership saving principal and compulsory savings mudharabah savings is recognized as a long-term and served or disclosed as capital of the cooperative, and for savings mudharabah mutlaqah and muqayyadah recognized as the mudharabah savings short term and medium and is served or disclosed as short-term and medium duty. This is not in accordance with statement of PSAK No. 105 for savings mudharabah must be recognized and disclosed as temporary syirkah funds, presented of value are recorded based on each type of mudharabah. Temporary syirkah funds should be presented separately from the post liability and equity and formed its own post as temporary syirkah funds heading on the balance sheet side passiva, this is based on the provisions of PSAK No. 101 on the presentation of the financial statements. Key words : Implementation, Accounting Treatment, Mudharabah Savings.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Jul 2017 07:00
Last Modified: 04 Jul 2017 07:00
URI: http://eprints.perbanas.ac.id/id/eprint/1776

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