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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN JIET (Jurnal Ilmu Ekonomi Terapan) Syntax Literate: Jurnal Ilmiah Indonesia Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Muara Ilmu Ekonomi dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Darma Agung JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Journal of Social Science Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Manajemen Journal of Social Research Bussman Journal : Indonesian Journal of Business and Management Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Media Bina Ilmiah INJURITY: Journal of Interdisciplinary Studies Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Social Science Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development International Journal of Economics, Management and Accounting Jurnal Multidisiplin Indonesia Jurnal Abdimas Multidisiplin Danadyaksa: Post Modern Economy Journal
Mohamad Adam
Universitas Sriwijaya, Palembang, Indonesia
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Veterinary Other

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Journal : Jurnal Akuntansi

 1 
Dissecting implementation musharakah in Islamic bank in Indonesia: a case study Inten Meutia; Mohamad Adam
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art6

Abstract

This study aims to analyze whether musharakah financing applications implemented by Islamic banks in Indonesia have met the requirements of Sharia standards as stipulated in the National Sharia Council Fatwa (DSN) Number 8, Sharia Accounting Standard Number 106 and Financial Accounting Standards (FAS) Number 4. This research used a case study approach that analyzes the case of musharakah in one of Islamic banks. This study found the existence of Islam in practice deviated from the paradigm of profit sharing. Calculations for results on musharakah financing tend to determine the fixed amount in advance. The portion of profit sharing is determined largely by the amount of funds provided by the bank, not those set by PSAS Number 106 or FAS Number 4.
Co-Authors A.A. Ketut Agung Cahyawan W Agustina Hanafi Andi Ricardy Purba Andriana, Isni Antonius W Nugroho Axelino, Tristan Azwardi Azwardi Badia Perizade, Badia Dwidila Artika EKA YENY SUTANTO Eko Prayitno ELGA RISZKY MAULIDYNA ANIS Farizal, Bembi Fuadah, Lukluk Fuadah, Luluk Gunawan, Rais H M A RASYID HS Hadi, Isnur Hadi, Isnur Hamarzonnanda, Hamarzonnanda Hamarzonnanda, Hamarzonnanda Ihsaniah, Rabi'ah Dea Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Isnurhadi Khotimah, Maufiroh Titik Kuncahyo, Heru Lestari, Tiara Ayu Lisan, Rio Juni Luana, Mona Malinda, Novirianti Malinda, Shelfi Mardalena Mardalena Marlina Widiyanti, Marlina Mu'izzuddin Muhammad Yusuf Muizzuddin Muizzuddin, Muizzuddin Mutiarany Nuary Nandari, Bulan Nova, Selvia Mely Palupi, Kartika Panca Putra Kusuma, Riky Putra, Berry Putri, Nyayu Khalilah Ramadhani, Marini Ramzani, Aan Reza Gasharma Riska Safitri Sari, Nyimas Nurmelita Solly Aryza Sulastri Sulastri Sulastri Syapril Junaidi Syunikitta, Mirwanti Syuryani, Devita Taufik . Taufik Taufik Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Tiara Nurpratiwi Wahyuni, Yunita Wahyuni, Yunita Welly Nailis, Welly Wita Farla WK Yulia Hamdaini Putri YULIA SAFTIANA, YULIA Yuliani Yuliani Zunaidah Zunaidah