ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH DALAM KAITANNYA DENGAN PSAK 105 PADA BMT TAMZIS

WIDIYANTI, AFRIA (2016) ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH DALAM KAITANNYA DENGAN PSAK 105 PADA BMT TAMZIS. D3 thesis, Universitas Negri Jakarta.

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Abstract

AFRIA WIDIYANTI 8323136501. Analisis Perlakuan Akuntansi Pembiayaan Mudharabah dalam Kaitannya dengan PSAK 105 pada BMT TAMZIS. Program Studi D III Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This paper has a background issue on the accounting treatment of financing in connection with SFAS No. 105. The author conducted research has a purpose to find out about the application of SFAS 105 has been applied in full in the activities carried out at the same microfinance institutions that Islamic financial institutions, one of which Baitul Maal wat is Tanwil. From these results it can be concluded that BMT TAMZIS has implemented the policy of financing is in accordance with SFAS 105 on accounting mudaraba, but overall still has shortcomings, one of which contained in paragraph 12 of SFAS 105 BMT TAMZIS recognize mudaraba fund paid as financing is not as mudaraba investment as contained in paragraph 12 of SFAS 105. Keywords: Mudharabah financing, accounting treatment, SFAS 105

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