ALDANNY, SHAHNAZ NABIILAH ZALFAA (2020) ANALISIS PENERAPAN AKAD PEMBIAYAAN QARDHUL HASAN PADA BMT BERKAH MADANI. D3 thesis, Universitas Negeri Jakarta.
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Abstract
SHAHNAZ NABIILAH ZALFAA ALDANNY. 2020. 8323162809. Analysis The Implementation of Qardhul Hasan Financing Agreement at BMT Berkah Madani. Program Studi D3 Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. This research was conducted at KSPPS BMT Berkah Madani, which aims to know the implementation, recording system and presentation of qadhul hasan financing agreement that are created by KSPPS BMT Berkah Madani and compatibility with recording system and presentation in PSAK Sharia. The research method used is with a qualitative descriptive approach and the type of data used is primary data, where the data is gathered through interviews, documentation, and data analysis with interviews, as well as in this study with data analysis techniques with case study analysis. The results achieved from this study stated the recording and presentation of the financial report of KSPPS BMT Berkah Madani does not comply with PSAK Sharia, in recording there are several accounting records that are not in accordance with the PSAK Sharia and in terms of the presentation of the qardhul hasan contract are presented in the balance sheet that should be presented in the Statement of Sources and Uses of Qardhul Hasan Funds. The advice provided as soon as KSPPS BMT Berkah Madani began to be settled in terms of recording and presentation of financial statements carried out with a more thorough PSAK Sharia, as well as better to the standards Applicable. Keyword: Sharia Accounting, Recording and Presentation, Qardhul Hasan, Baitul Maal wa Tamwil
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Yunika Murdayanti, SE., M.Si., M.Ak., |
| 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) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 21 Feb 2020 07:28 |
| Last Modified: | 21 Feb 2020 07:28 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/8852 |
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