ANALISIS PROSEDUR DAN PERLAKUAN AKUNTANSI PENJUALAN SUKUK RITEL DENGAN AKAD IJARAH ASSET TO BE LEASED PADA BANK SYARIAH MANDIRI

SAPUTRI, RETNO DWI (2020) ANALISIS PROSEDUR DAN PERLAKUAN AKUNTANSI PENJUALAN SUKUK RITEL DENGAN AKAD IJARAH ASSET TO BE LEASED PADA BANK SYARIAH MANDIRI. D3 thesis, Universitas Negeri Jakarta.

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Abstract

Retno Dwi Saputri. 2020. 1704517025. Analysis of Procedure and Accounting Treatment of Retail Sukuk Sales with Ijarah Asset To Be Leased Contract at Bank Syariah Mandiri. D3 Accounting Study Program. Faculty of Economics. State University of Jakarta. This research was conducted at Bank Syariah Mandiri, which aims to determine the accounting procedures and treatment of Retail State Sukuk sales at Bank Syariah Mandiri and find out whether the sales procedures are in accordance with the Information Memorandum and whether the accounting treatment is in accordance with PSAK Syariah 110. The research method used is a qualitative approach and the type of data used are primary data and secondary data. Primary data obtained through interviews and analysis of interview results. Secondary data were obtained through annual financial reports and the official website of Bank Syariah Mandiri as well as journals and other literature sources. In this study data analysis techniques with case study analysis. The results achieved from this study stated that Bank Syariah Mandiri in carrying out the sales procedure there was one provision that was not in accordance with the Memorandum of Information for the Retail State Sukuk, namely the provisions on the cost of securing account securities. The accounting treatment of Bank Syariah Mandiri Sukuk Ijarah sales is in accordance with PSAK Syariah 110 regarding Sukuk Accounting with the disclosure of the underlying asset explanation by the Minister of Finance rather than Bank Syariah Mandiri. The advice given is that Bank Syariah Mandiri should update the sales procedure related to the cost of securing account securities to fully comply with the Retail State Sukuk Information Memorandum. Keywords: Sales Procedure, Information Memorandum, Accounting of Sukuk.

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