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STUDI IMPLEMENTASI AKUNTANSI PRODUK EMAS MENURUT PSAK 107 DAN 102 PADA PT BANK SYARIAH MANDIRI TBK CABANG JEMBER Hisamuddin, Nur; Priatmono, Agung Budi
BISNIS Vol 4, No 2 (2016): BiSNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v4i2.2694

Abstract

This research aims to know the implementation of accountinggold products at PT Bank Syariah Mandiri Tbk Branch Jemberthat BSM gadai emas and BSM cicil emas based on PSAK 107and 102. This research is a descriptive qualitative research, amethod that is done is to interpret and said data concernedwith the current situation, attitudes, and opinions that occur inthe community, conflict two states / more, the relationshipbetween the variables, the difference between fact, the effect ofthe condition, and others. Data processing method usinginterviews and accompanied with documents related to thevalidity of the data that is triangulation. The results showedthat the accounting treatment that contains the recognition,measurement, presentation and recognition of BSM gadaiemas products are in accordance with PSAK 107 and BSM cicilemas products are already in accordance with PSAK 102.
ANALISIS FAKTOR-FAKTOR YANG DIPERTIMBANGKAN DALAM PENENTUAN NISBAH BAGI HASIL SIMPANAN DEPOSITO MUDHARABAH DAN PERLAKUAN AKUNTANSINYA PADA BPR SYARIAH ASRI MADANI NUSANTARA Hisamuddin, Nur; A, Andi
BISNIS Vol 3, No 1 (2015): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v3i1.1477

Abstract

This title of this research, namely analysis that Infuenced considered in the determination of the odds for the results of Deposit Mudharabah deposits and His Accounting Treatment on Bpr Syariah Asri Civil Society of the Archipelago. The purpose of this research is as follows: to know the factors that are considered in the determination of the odds for the results of deposit mudharabah on BPR Syariah Asri Civil Society Nusantara, to know the recognition and measurement, presentation and disclosure of deposit mudharabah on BPR Syariah Asri Civil Society archipelago have been in accordance with the PSAK 105. Qualitative research method descriptive analysis. Research Results concluded that the factors that are considered in the determination of the odds for the results of deposit mudharabah on BPR Syariah Asri Civil Society of the archipelago is the rate that applies in other sharia banks and conventional banks based on financial performance; good relationship between bank with a partner or client; the work plan of the annual budget and the placement of the funds between Bank (inter-city in the whole of Indonesia); macro economic.