EVALUASI PENERAPAN METODE BAGI HASIL PADA AKAD MUDHARABAH (Studi Kasus pada BMT-UGT SIDOGIRI Cabang Besuki-Situbondo)
Main Author: | Pramono, Bayu Aryo |
---|---|
Format: | Thesis NonPeerReviewed |
Terbitan: |
, 2013
|
Subjects: | |
Online Access: |
http://eprints.umm.ac.id/14967/ |
Daftar Isi:
- The analysis used the method for this is to compare results between the methods used in BMT is a method based on theories of both profit sharing and revenue sharing. And how the ratio determination by both sides. And how the accounting treatment in the financial statements on BMT UGT Sidogiri Branch Office Besuki. From the analysis, BMT is using two methods as well as the profit sharing and revenue sharing but with a different type of business. Profit sharing is used in business convection (one-time project) and revenue sharing used on drink galon refilling business. Than the application of theory in BMT view the same results except that the preparation of income fund manager at BMT simpler. Then for the determination of the ratio, profit sharing has been agreed by both parties. In its accounting treatment in BMT are still using the term in a report should use mudharabah investment.