Analisis Penerapan PSAK 106 atas Pembiayaan Musyarakah Mutanaqisha (Studi Kasus pada PT. Bank Muamalat Indonesia Tbk KCP Tulungagung)
| Main Author: | Wati, Eka Daris |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14625/ |
Daftar Isi:
- 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.