wijayanti, Retno and PRASETYO, HENDRA DWI (2022) Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi Pembiayaan Mudharabah Studi Kasus KSPPS Muamalah Berkah Sejahtera Surabaya. JURNAL EKONOMI, MANAJEMEN, BISNIS DAN SOSIAL (EMBISS), 2 (3). pp. 355-363. ISSN 2747-0938
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6. Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi Pembiayaan Mudharabah Studi Kasus KSPPS Muamalah Berkah Sejahtera Surabaya.pdf Download (145kB) |
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Abstract
Economic development that uses sharia principles has overgrown. This research aims to identify the procedures for mudharabah financing and profit-sharing through mudharabah contracts at KSPPS Muamalah Berkah Sejahtera Surabaya based on PSAK No. 105. In conducting research at KSPPS Muamalah Berkah Sejahtera Surabaya. The data analysis used was descriptive qualitative analysis. The study results stated that the Muamalah Berkah Sejahtera Financing Savings and Loan Cooperative had implemented the financing process well. KSPPS Muamalah Berkah Sejahtera Surabaya has shown relatively good performance in recognizing, presenting, and presenting financial statements following PSAK No. 105 when conducting mudharabah financing activities.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Mudharabah Financing, Profit Sharing, Accounting Treatment |
| Subjects: | Akuntansi |
| Depositing User: | Unnamed user with email lib.stiemahardhika@gmail.com |
| Date Deposited: | 15 Aug 2022 07:46 |
| Last Modified: | 15 Aug 2022 07:46 |
| URI: | http://repository.stiemahardhika.ac.id/id/eprint/2854 |
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