ANALISIS SISTEM BAGI HASIL DAN PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN MUDHARABAH (Studi Kasus Pada Kopreasi Baitul Maal Wat Tamwil (BMT) Surya Raharja Gresik)
| Main Author: | Shofiyah, Reny |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38630/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38630/2/BAB%20I.pdf http://eprints.umm.ac.id/38630/3/BAB%20II.pdf http://eprints.umm.ac.id/38630/4/BAB%20III.pdf http://eprints.umm.ac.id/38630/5/BAB%20IV.pdf http://eprints.umm.ac.id/38630/6/BAB%20V.pdf http://eprints.umm.ac.id/38630/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38630/ |
Daftar Isi:
- This study aims to describe the implementation of profit-sharing system in mudharabah financing at the Cooperative of Baitul Maal Wat Tamwil (BMT) Surya Raharja, Gresik and to examine whether the accounting treatment has been implemented accordingly to the PSAK Number 105. It was carried out by means of descriptive approach with documentation and interview as the data collection techniques. The findings indicate that profit-sharing system in mudharabah financing at the Cooperative of BMT Surya Raharja has been considered good and highly in-demands by customers. The profit-sharing system is set by using mudharabah muqayyadah agreement and revenue-sharing method. Last, the accounting treatment has not yet been fully implemented accordingly to the PSAK Number 105.