PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI)
The substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional b...
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| Format: | Article |
| Language: | English |
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Universitas Jember
2015-03-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1261 |
| _version_ | 1811161891532177408 |
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| author | Indah Purnamawati |
| author_facet | Indah Purnamawati |
| author_sort | Indah Purnamawati |
| collection | DOAJ |
| description | The substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional bond.
There are fundamental differences between the two.In the conventional bond the underlying asset is money (debt) and in the sukuk the underlying assets is indeed an assets. The two solutions are clearly not identical;the fundamental diference in their structure has great religious difference .The conventional bond are based on debt instrument while Sukuk financing based on equity method.
Keywords: Sukuk. Conventional Bond, AAIOFI |
| first_indexed | 2024-04-10T06:22:25Z |
| format | Article |
| id | doaj.art-19d74902ac8947c59767cc9124e4e849 |
| institution | Directory Open Access Journal |
| issn | 1693-2420 2460-0377 |
| language | English |
| last_indexed | 2024-04-10T06:22:25Z |
| publishDate | 2015-03-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Akuntansi Universitas Jember |
| spelling | doaj.art-19d74902ac8947c59767cc9124e4e8492023-03-02T03:48:08ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772015-03-01111627110.19184/jauj.v11i1.12611261PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI)Indah PurnamawatiThe substance of financial system is to find reasonable solution for existing practical problems. Both of these vehicles, sukuk and conventional bonds, attempt to mobilize the fund from surplus spending unit to shortage spending units.Sukuk investment is often regard as identical with conventional bond. There are fundamental differences between the two.In the conventional bond the underlying asset is money (debt) and in the sukuk the underlying assets is indeed an assets. The two solutions are clearly not identical;the fundamental diference in their structure has great religious difference .The conventional bond are based on debt instrument while Sukuk financing based on equity method. Keywords: Sukuk. Conventional Bond, AAIOFIhttps://jurnal.unej.ac.id/index.php/JAUJ/article/view/1261 |
| spellingShingle | Indah Purnamawati PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) Jurnal Akuntansi Universitas Jember |
| title | PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) |
| title_full | PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) |
| title_fullStr | PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) |
| title_full_unstemmed | PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) |
| title_short | PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI) |
| title_sort | perbandingan sukuk dan obligasi telaah dari perspektif keuangan dan akuntansi |
| url | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1261 |
| work_keys_str_mv | AT indahpurnamawati perbandingansukukdanobligasitelaahdariperspektifkeuangandanakuntansi |