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PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN MUDHARABAH DI KJKS PILAR MANDIRI NURUL HAYAT SURABAYA

OKTAVIANTI, HENNY (2015) PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN MUDHARABAH DI KJKS PILAR MANDIRI NURUL HAYAT SURABAYA. Diploma thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf

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BAB I.pdf

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Abstract

This Research based on the Accounting Implementation standards that used by Micro Finance Institutions as Islamic principles is a key to success to run its system in order to serving the customers. Including Statement of Financial Accounting Standard Number 105 about Accounting of Mudharabah which should be used. The goal of the research is to know how accounting practices in mudharabah investment based on Statement of Financial Accounting Standard Number 105 about Accounting of Mudharabah in KJKS Pilar Mandiri Nurul Hayat Surabaya. Types of research that used in this research is qualitative methods, using primary data that is interview directly on the research object and secondary data obtained from the books, data and reputed journals that related to the research object. Results of the research has shown that the application of Statement of Financial Accounting Standard Number 105 about Accounting of Mudharabah in KJKS Pilar Mandiri Nurul Hayat Surabaya, in accordance with the implementation of characteristics and the confession. In the acknowledgment, measurements and the presentation that implemented by KJKS Pilar Mandiri Nurul Hayat Surabaya, there are some incompatibility with Statement of Financial Accounting Standard Number 105 about Accounting of Mudharabah. Keywords : Mudharabah, Islamic Accounting, KJKS, Statement of Financial Accounting Standard Number 105, PSAK 105.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 26 Jul 2016 04:03
Last Modified: 18 Oct 2017 04:27
URI: http://eprints.perbanas.ac.id/id/eprint/265

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