Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah

Authors

  • Soleha Soleha Institut Agama Islam Negeri (IAIN) Curup, Indonesia

DOI:

https://doi.org/10.29240/disclosure.v1i2.3775

Keywords:

PSAK No. 106 Musyarakah Accounting, Musyarakah Mutanaqisah, House Ownership

Abstract

As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.

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Author Biography

Soleha Soleha, Institut Agama Islam Negeri (IAIN) Curup

Islamic Banking Program Study

Shariah and Islamic Economics Faculty

Curup State Institute for Islamic Studies, Bengkulu

Indonesia

References

Ashsiddiqqy, M. R., Monoarfa, H., & Cakhyaneu, A. (2020). Implementation of Aqad Musyarakah Mutanaqisah (MMQ) Take Over Financing on KPR Products in Sharia Banks. Review of Islamic Economics and Finance. https://doi.org/10.17509/rief.v1i1.23745

Pribadi, R. W. (2019). PEMBIAYAAN HUNIAN SYARIAH KONGSI AKAD MUSYARAKAH MUTANAQISAH PERSPEKTIF UNDANG-UNDANG NO. 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH. Mutawasith: Jurnal Hukum Islam, 2(1), 65–90. https://doi.org/10.47971/mjhi.v2i1.146

Rahmat, E. (2019). ANALISA PEMBIAYAAN PROPERTI MENGGUNAKAN AKAD MMQ (MUSYARAKAH MUTANAQISAH). El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah, 2(02), 1–26. https://doi.org/10.34005/elarbah.v2i02.540

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Rohmi, P. K. (2020). Implementasi Akad Musyarakah Mutanaqishah Pada Pembiayaan Kepemilikan Rumah Di Bank Muamalat Lumajang. Iqtishoduna.

Zainuddin, M. A. (2018). AKAD MUSYARAKAH MUTANAQISAH DALAM SISTEM PERBANKAN SYARIAH. Bilancia: Jurnal Studi Ilmu Syariah Dan Hukum, 12(2), 321–338. https://doi.org/10.24239/blc.v12i2.373

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Published

2021-12-31

How to Cite

Soleha, S. (2021). Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah. Disclosure: Journal of Accounting and Finance, 1(2), 155–172. https://doi.org/10.29240/disclosure.v1i2.3775

Issue

Vol. 1 No. 2 (2021)

Section

Articles

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