Artikel Ilmiah : C1C010055 a.n. SAUSAN NUHAA MAISARAH
| NIM | C1C010055 |
|---|---|
| Namamhs | SAUSAN NUHAA MAISARAH |
| Judul Artikel | EVALUASI IMPLEMENTASI PSAK NO. 105 TENTANG PRAKTIK AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BAITUL MAAL WATTAMWIL DI KABUPATEN BANYUMAS |
| Abstrak (Bhs. Indonesia) | This study was entitled "Evaluation of The Implementation of PSAK 105 About Mudharabah Accounting Practices in Baitul Maal Wattamwil at Banyumas District”. The purpose of this study was to evaluate implementation of PSAK 105 in terms of the measurement, recognition, presentation and disclosures in the accounting practices of mudharabah financing was done by Baitul Maal Wattamwil (BMT) at Banyumas District. This study is a qualitative study using the case study method, where the data was obtained with an open questionnaire, interview and observation. Sources of data in this study is BMT managers at Banyumas District. The results shows in 2014, the measurement of the accounting practice of mudharabah financing has been implemented by BMT‟s at Banyumas District. The recognition of the accounting practices of mudharabah financing has been partially implemented by BMT‟s at Banyumas District. The presentation of the accounting practice of mudharabah financing has not been implemented by BMT‟s at Banyumas District. The disclosure of the accounting practice of mudharabah financing has not been implemented by BMT‟s at Banyumas District. BMT‟s at Banyumas District had not implemented PSAK 105 about the accounting practices of mudharabah financing yet. |
| Abtrak (Bhs. Inggris) | This study was entitled "Evaluation of The Implementation of PSAK 105 About Mudharabah Accounting Practices in Baitul Maal Wattamwil at Banyumas District”. The purpose of this study was to evaluate implementation of PSAK 105 in terms of the measurement, recognition, presentation and disclosures in the accounting practices of mudharabah financing was done by Baitul Maal Wattamwil (BMT) at Banyumas District. This study is a qualitative study using the case study method, where the data was obtained with an open questionnaire, interview and observation. Sources of data in this study is BMT managers at Banyumas District. The results shows in 2014, the measurement of the accounting practice of mudharabah financing has been implemented by BMT‟s at Banyumas District. The recognition of the accounting practices of mudharabah financing has been partially implemented by BMT‟s at Banyumas District. The presentation of the accounting practice of mudharabah financing has not been implemented by BMT‟s at Banyumas District. The disclosure of the accounting practice of mudharabah financing has not been implemented by BMT‟s at Banyumas District. BMT‟s at Banyumas District had not implemented PSAK 105 about the accounting practices of mudharabah financing yet. |
| Kata kunci | PSAK 105, accounting of mudharabah financing , BMT. |
| Pembimbing 1 | Dra. Irianing Suparlinah, M.Si, Ak. |
| Pembimbing 2 | Drs. Sukirman, M.Si, Ak. |
| Pembimbing 3 | |
| Tahun | 2014 |
| Jumlah Halaman | 22 |
| Tgl. Entri | 2014-09-11 15:00:31.713516 |