Kwairumaratu, Elma Aprilia (2019) ANALISIS PENERAPAN AKUNTANSI IJARAH PADA KJKS BMT BINA IHSANUL FIKRI YOGYAKARTA. Bachelor thesis, Universitas Ahmad Dahlan.
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Abstract
KJKS BMT Bina Ihsanul Fikri is an Islamic financial institution that uses the concept of
results and in accordance with Islamic law, making BMT Bina Ihsanul Fikri products a
choice of Muslim communities in Indonesia especially Yogyakarta who avoid usury. One of
the Bina Ihsanul Fikri BMT products that is much sought after by the public is Ijarah.
This research is a qualitative descriptive study that aims to analyze the application of ijarah
accounting to KJKS BMT Bina Ihsanul Fikri Yogyakarta. Where the purpose of this study is
to analyze whether the ijarah contract applied by BMT BIF is in accordance with the DSN
MUI Fatwa, and to analyze whether the application of the ijarah contract on BMT Bina
Ihsanul Fikri is in accordance with Statements of Financial Accounting Standards (PSAK)
No. 107.
The results showed that the terms of the ijarah contract applied by BMT Bina Ihsanul Fikri
were in accordance with DSN MUI. Whereas the recognition when the ijarah object was
obtained, the depreciation of the ijarah object, lease recognition during the contract period,
cost recognition, measurement of rental income receivables, presentation of ijarah income,
and disclosure were in accordance with PSAK 107. So it can be concluded that the
application of ijarah accounting at BMT Bina Ihsanul Fikri when recognition, measurement,
presentation and disclosure are in accordance with Statement of Financial Accounting
Standards (PSAK) No. 107.
Keywords: Application of Ijarah Accounting, PSAK No.107, and Baitul Maal wa Tamwil
| Item Type: | Thesis (Bachelor) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisi / Prodi: | Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi) |
| Depositing User: | publikasi uad |
| Date Deposited: | 05 Oct 2019 06:54 |
| Last Modified: | 05 Oct 2019 06:54 |
| URI: | http://eprints.uad.ac.id/id/eprint/15143 |
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