p-Index From 2021 - 2026
7.464
P-Index
This Author published in this journals
All Journal Educate Prosodi: Jurnal Ilmu Bahasa dan Sastra Lantanida Journal Seminar Nasional Variansi (Venue Artikulasi-Riset, Inovasi, Resonansi-Teori, dan Aplikasi Statistika) AL-ATHFAAL : JURNAL ILMIAH PENDIDIKAN ANAK USIA DINI JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Darussalam: Jurnal Pendidikan, Komunikasi dan Pemikiran Hukum Islam Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Agroplasma JURNAL PEMBELAJARAN DAN MATEMATIKA SIGMA (JPMS) Jurnal Bisnis Tani Pioneer: Journal of Language and Literature Piwulang: Jurnal Pendidikan Agama Islam Journal of Educational Chemistry (JEC) Jurnal Pengabdian kepada Masyarakat Nusantara GUYUB: Journal of Community Engagement Jurnal Promotif Preventif Al Khidma: Jurnal Pengabdian Masyarakat Parta: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Indonesian Community Journal Edu Sociata : Jurnal Pendidikan Sosiologi Jurnal Ibu dan Anak Journal International Inspire Education Technology (JIIET) Kande : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Nirwasita: Jurnal Pendidikan Sejarah dan Ilmu Sosial Jurnal Ekobismen English Language and Literature Journal International Journal of Educational Research Excellence (IJERE) Al Huwiyah: Journal of Woman and Children Studies Indonesian Journal of Advanced Research (IJAR) Majalah Ilmiah METHODA Equivalent: Jurnal Ilmiah Sosial Teknik Perbal: Jurnal Pertanian Berkelanjutan Majalah Cendekia Mengabdi JIKA Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Multidisiplin Indonesia Contemporary Journal of Applied Sciences (CJAS) Jurnal Ilmiah Mahasiswa Fakultas Keperawatan ISTIFHAM Journal of English Language Teaching, Literatures, Applied Linguistics Jurnal Medika: Medika ZONA: Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) International Journal of Social Science and Community Service Ameena Journal Physio Move Journal (PMJ) Jurnal Pendidikan Progresif Jurnal Al-Husna Midwifery And Complementary Care English Education: English Journal for Teaching and Learning JIM Sendratasik JIMEKA
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JIMEKA

PENGARUH ANALISIS AKUNTANSI PEMBIAYAAN IJARAH PADA BAITUL QIRADH BAITURRAHMAN DI KOTA BANDA ACEH Maisarah, Maisarah; Ibrahim, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This is a qualitative research, in which the purpose of this study was to determine the accounting records Ijara financing at Bq Baiturrahman in Banda Aceh and to determine differences in the accounting records at the Ijara financing Baitul Qiradh Baiturrahman in Banda Aceh as well as with PSAK 107.The location was done at Baitul Qiradh Baiturrahman in Banda Aceh, while the type of research that is used by the author in this study is descriptive case study approach. The data collection was conducted in order to obtain or collect data (information) that can explain or answer the problems of research in question objectively. The data collection was done by using dokuemntasi and interview and literature study.The results of this study explains that asset into Ijarah assets, the product morgate be directly into customers' legally and maintenance costs related to assets that are Ijara-kan sepenuhya borne by the customer. Application of the financing with the contract of Ijarah at Baitul Qiradh Baiturrahman, as a whole is in conformity with the National Sharia Board Fatwa number 27 on Ijarah but charging of maintenance on the assets handed over entirely to the customer, then the accounting treatment of financial transactions in the financing of the contract of Ijarah muntahiya bittamlik at Baitul Qiradh Baiturrahman as a whole is not in accordance with PSAK 107, except that there is an account that does not exist in PSAK 107, namely the elimination of receivables earning assets, while the variation in the IAS with Baitul Qiradh Baiturrahman happen in practice in the field is the naturally happened, saw the development of sharia accounting until now still in the developmental stage and continues to experience reforms.Keywords: Accounting Records Ijarah Financing.
Co-Authors A, Fauziah. Absor, Nur Fajar Achmad Fanani Agustina, Melisa Agustina, Nada Ahadin Ahadin Ainun Mardhiyah, Ainun Al-Dhahli, Faiza Alviola, Fazira Amalia, Najwa Amin, Rahmat Ananda, Bunga Riza Annisa Andang, Andang Andani, Tika Ayu Andriani, Dita Maulia Arief, Muhammad Ihsanul Asmu’i, Asmu’i Azkia, Shofia Bambang Setyobudi Budianti, Yusnaili Cahyadi, Rizqa Nabiilah Candra Wijaya, Candra Cintia, Rika Cut Kumala Sari Cyndi Prasetya Daulai, Afrahul Fadhila Delhast, Denny Dewi Anggraini Dewi Fithria Dewi Sri Susanti Dewi, Kurnia Diki Tri Apriansyah Putra Diki Tri Apriansyah Putra Dinaroe Dinaroe Djuwari Djuwari Eka Bobby Febrianto, Eka Bobby Eni Purwanti, Eni Esti Raihana Fadhillah, Resty Fahriani, Fahriani Fardilla, Wita Fathanah, Sri Fayrozi, Muhammad Fauzan Fikri Akbar, M. Fitri , Alhusna Fitri, Aida Fitria, Ninda Fitria, Poppy Friska Anggraini Barus Fuad Muhajirin Farid Geubrina, Gadis Guntoro, Guntoro Hafizni, Muhammad Handayani, Luci Handoko, Habib Harliyana, Iba Hasanah, Isma Uswatun Hasibuan, Ahmad Andrehadi Herjanti Nursuksmaningtyas Santoso Hermawati, Dewi Hesty Widiastuty, Hesty Husin, Gt. Muhammad Irhamna Husna, Lobelia Asmaul Husna, Nur Husna, Wardatul Husniatul Husna Ikhwan, Ferdy Ilham Ilham Ilyas Ilyas imadduddin, Imadduddin Inge Ayudia Ingrid Ovie Yosephine Iqbal Bukhori Irawan, Hendi Islami, Deri Khadijah Khadijah Khairul Anwar Kustiawan, Winda LAILIYANA, LAILIYANA Linda Linda Lobelia Asmaul Husna Lubis, Abdul Rahman Lubis, Nurhidayah Madini, Melfi Mailita, Mailita Maisarah Makhrani Sari Ginting Mariana, Frani Maulida, Maisya Medina, Gita Meilina, Herlina Meriza Faradilla Meysari, Ika Muhammad Iqbal Muhammad Reza Faisal, Muhammad Reza Muhammad Yasar mukhamad masrur Mulyani Mulyani Mulyani, Itza Muzaffar, Muzaffar Najih, Aizun Nisa, Julia Ifatun Nisa, Nurun Noor Ainah Noordyanti, Erna Nor Anisa Novianti, Erin Nugi Fitriafi, Tiara Nuning Yudhi Prasetyani Nur Aisyah Humairah Nur Anisa Nur Salam Nurcahyani, Dwi Nurhaliza, Alya Nurlina Nurlina Nurlita, Marisa Nurmasyitah Nurmasyitah Ovie, Ingrid Pratiwi, Denia Purjianto Putra, Diova Yuswidia Putri Lestari, Putri Putri, Noviantika Putri, Trikaloka H. Rachman, Latifah Radhiah, Radhiah Rahmad Dian Rahman, Muhammad Arif Rahmi, Chusnur Raida Agustina Ramadhan, Hisyam Ramadhani, Amanda Agni Oktavia Ramdiana, Ramdiana Ratna Lestari Ratna Sari Dewi Ratu Mutiara Siregar Reginasari, Putri Rida Safuan Selian Ridwan Ibrahim Riza, Yusi Rusadi, Tasya Rasmita Rusdiansyah Rusdiansyah Rusnedy, Rahmayati Sabarni Sabarni Saipullah, Saipullah Sajaratud Dur, Sajaratud Salamah Ramadhani Salsabila, Mahiratun Salsabilla, Putri Sari, Fidia Kurnia Sari, Makhrani Saripudin, Akhmad Sarni Sarni Serli Agustia Putri Sijabat, Ruth Hidayani Sinambela, Talenta Parasian Situmorang, Amsal Halomoan Sri Wahyuni Srianti, Sonia Gaya Sukmawaty, Yuana Suroyo Suroyo Syamsiar, Syamsiar Tambunan, Ronia Tanjung, Rinta Arianti Tohir, Kurnainy Umar, Nyak Ummu Kalsum Urhidayatunnisak, Urhidayatunnisak Uthami, Mariza virgianti, risa Wanmurtadho, Marzuqtiaris Widia, Widia Widyasari, Rina Yanti Yanti Yeni Rahkmawati Yulia Hairina Yuliantie, Putri Yusuf, Muchamad Zaki, Muhamad Zaskia, Novia Ramadhani Putri Zulkifli Zulkifli