Tugas Akhir

Analisis perlakuan akuntansi pembiayaan syariah sebelum dan setelah berlakunya PSAK No. 59 (studi pada PT. Bank Muamalat Indonesia, Tbk. Cabang Malang) / Maria Ulfa

Abstrak
Keywords accounting financing PSAK No.59. Meanwhile for more than 10 years Muamalat be guided by PSAK No.31 which is the accounting standard for conventional banks before finally exit PSAK No.59 (special accounting standards for Islamic banking). Therefore the aim of this final task is to determine how the suitability of the income calculation methods Mudharabah and Musharaka with prinsip sharing and how the convenient of accounting treatment of its before and after application of PSAK No.59 on the principles and rules of sharia banking in Indonesia. The analysis of problem solving use describtive method with approach case study. Technique used is to describe the state of the object of research to identify and analyze existing problems and then compare with the accounting standards both before and after application of PSAK No.59. Based on the analysis result that the calculation method by using revenue sharing accordance with the principles syar i. The accounting treatment before and after application of the principles of financing for the results differ mainly in terms of preparing the financial statements prior to PSAK No.59 where applicable have all financing in an account that is Financing Provided while after the entry into force of the financing with the principles of PSAK No.59 profit sharing (profit and loss sharing) has a separate account that is Financing . In addition to differences in the recognition of provisions which were previously included in operating income was the main post later after PSAK No.59 was no longer included in the main operational income accounts so that no longer have the income distributed to the depositors. Therefore it can be concluded that overall the Bank Muamalat has complied sharia principles and regulations of Bank Indonesia both before and after PSAK No.59 despite an earlier Bank Muamalat has also performed with the modifications adopted PSAK No.31 AAOIFI in terms of revenue recognition but the adoption of these does not violate government regulations because the Bank Muamalat has reference to the PP 72 of 1992 on the bank based on the principle of Profit Sharing. Based on the analysis it is expected the Bank Muamalat can maintain and actually run the company with sharia principles operational in accordance with the vision and mission of the Islamic bank.

Informasi Detail

DDC

Rp 657.42 ULF a

Prodi

Universitas Negeri Malang. Program Studi D3 Akuntansi, 2010.

Deskripsi Fisik

x, 86 + [28] lembar : il., tab. ; 30 cm.

Bahasa

Indonesia

No Reg

02323/KI/10

Edisi

Tugas Akhir (Diploma)--Universitas Negeri Malang, 2010

Subjek

1. AKUNTANSI BIAYA - ANALISIS

Pembimbing

1. SRIYANI MENTARI

Lampiran Berkas