OCTAVIA, VANIA PUTRI (2016) PERAN NILAI PERTANGGUNGJAWABAN, KEADILAN, DAN KEBENARAN PADA PEMBIAYAAN MUDHARABAH (Studi Kasus pada Bank BNI Syariah KC Surabaya Dharmawangsa). Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The values of Islam to enter all aspects of life whether political, defense, social, legal, and economic. Therefore it includes accounting knowledge. Value accountability, justice, and truth is always there in the accounting system of syariah. These values have been the basic principles are universal in accounting operational syariah. This study aims to determine the role of the value of accountability, justice and truth in the financing is BNI Syariah Branch Surabaya Dharmawangsa. The method used is descriptive qualitative method. The data used are primary data obtained through interviews with sources. The result showed that applications of financing with mudharabah in BNI Syariah is only done for BMT (Baitul Maal wat Tamwil) and Cooperative Employees. Values of responsibility may be given by BNI Syariah through information related to financing. The value of justice values of justice can be seen from the determination of the contract given to the Cooperative BNI Syariah employees and cooperatives to their members. The truth value can be seen from the procedure applied for the financing proposed. These values can build the values of humanism in the financing with mudharabah. Keywords: Financing, Mudharabah, Islamic Values, Accountability, Justice, Truth
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK |
Divisions: | Bachelor of Accountancy |
Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
Date Deposited: | 05 Jan 2018 07:19 |
Last Modified: | 05 Jan 2018 07:19 |
URI: | http://eprints.perbanas.ac.id/id/eprint/3015 |
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