ANALISIS KESESUAIAN PERHITUNGAN DAN PENCATATAN AKUNTANSI PRODUK TABUNGAN YANG MENGGUNAKAN PRINSIP BAGI HASIL (MUDHARABAH) DI BMT DENGAN PSAK 105

AFRIYANTI, YUNITA (2016) ANALISIS KESESUAIAN PERHITUNGAN DAN PENCATATAN AKUNTANSI PRODUK TABUNGAN YANG MENGGUNAKAN PRINSIP BAGI HASIL (MUDHARABAH) DI BMT DENGAN PSAK 105. D3 thesis, Universitas Negri Jakarta.

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Abstract

Yunita Afriyanti. 2016. 8323136490. Appropriate Calculation Analysis And Accountancy Record For Savings Product Using Mudharabah Principal At BMT By PSAK 105. Diploma Program.Program Majoring Accountancy. Majoring Accountancy Economic Faculty Universitas Negeri Jakarta. Scientific work it has the background over calculation and saving record mudharabah at BMT. Whiter conducting research for the purpose to find out about the equity calculation of the value divided and accountancy record on savings product mudharabah at BMT by PSAK 105. Methode used significant result of this study is a descriptive analysis with quantitative, method through observation field, interview, and through the literature study by calculatingvalue divided and accountancy record at BMT. From the observation result, we can tell the measurement on accountancy mudharabah savings at BMT Al-Fath Ikmi had a mistake in the calculation is that BMT Al-Fath Ikmi has not applied measure calculation by the PSAK 105 and the accountancy record in from mudharabah savings is made a ledger and the measurement but BMT Al-Fath Ikmi has not been using the ledger and the appropriate measurement by the accountancy record (according PSAK 105). Thus, BMT Al-Fath Ikmi applied the accountancy according to PSAK 105. Key Words: PSAK 105, Baitul Mal Waa Tamwil and Savings product using muudharabah principal

Item Type: Thesis (D3)
Additional Information: Dosen Pembimbing : Dr. Etty Gurendrawati SE, Akt, M.S
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Roni Faslah
Date Deposited: 23 Dec 2017 18:12
Last Modified: 23 Dec 2017 18:12
URI: http://repository.fe.unj.ac.id/id/eprint/1775

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