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Adang Sudjana
Bina Nusantara University
Social Sciences

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Journal : Journal The Winners

 1 
Bank Syariah Sebagai Alternatif Adang Sudjana
The Winners Vol. 4 No. 1 (2003): The Winners Vol. 4 No. 1 2003
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v4i1.3803

Abstract

The principle of not allowing interest practices (riba) has saved the Syariah Bank and their customers from the effects of monetary crisis. In view of Islamic Principles, interest is forbidden. Therefore, all transactions of syariah banking are based on sale-purchase pattern. Besides, all good banking aspects as applied in conventional banking such as, 5 Cs (capital, collateral, capacity, character, and condition) are also applied properly in the line of ukhrawi aspects in managing fund of syariah banking.  The practice of “mark-up” in project funded by syariah bank seems to be very difficult.
Matz, Adolph and Milton F. Usry. Cost Accounting. Sixth Edition. South Western Publishing Co. Mulyadi. Akuntansi Biaya. Edisi 3. Yogyakarta: BPFE. Undang-Undang Nomor 17 Tahun 2000 tentang Pajak Penghasilan. Adang Sudjana
The Winners Vol. 5 No. 2 (2004): The Winners Vol. 5 No. 2 2004
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v5i2.3857

Abstract

Article is a result of a “book research” and try to describe the implementation of UU No. 17 tahun 2000 in a company, especially a company tax profit, that is how the influences of  inflation and deflation if the supply scored based on Average Method or FIFO.  In condition the supply record by company using Perpetual and or Physiscal Inventory Method.
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