At-Tauzi: Jurnal Ekonomi Islam
Vol 19 No 1 (2019): Vol 19 No 1 / Juni 2019

Analisis Kepatuhan Syariah Implementasi Prinsip Bagi Hasil pada Simpanan Mudharabah di KSPPS Binamas Purworejo

Soim Khudori (Unknown)



Article Info

Publish Date
15 Jun 2019

Abstract

The result is a branding on the savings product (Tabungan) in Syariah Bank and the cooperative Save Sharia Financing (KSPPS). There are two principles of distribution of business results that are declared by the National Sharia Council (DSN) can be implemented, namely Profit Sharing and Revenue Sharing.This research aims to reviewing the aspect of sharia compliance for the distribution of the Mudharabah stale of deposits in KSPPS Binamas Purworejo using the principle of Profit Sharing. The Sharia reference used in this research is Fatwa No. 15/DSN-MUI/IX/2000 and PSAK No. 105 Article 11.This type of research is a qualitative descriptive with the methods of data collection interviews and documentation studies. The analysis tool uses comparation approach, by comparing the accounting structure for the calculation of the results on KSPPS Binamas with Sharia reference in this research. The results found that the calculation of distribution for the results on Mudharabah deposits in KSPPS Binamas Purworejo Sharia compliant or has fulfilled Sharia compliance.

Copyrights © 2019






Journal Info

Abbrev

attauzi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal At Tauzi is an academic journal with peer-reviewed process in Islamic Economic disciplines. Scientific and Research Articles dealing with Islamic Management, Islamic Banking, Islamic Finance, Islamic Business, Islamic Accounting, and related topics with Islamic economic are ...