KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN
The purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared w...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Muhammadiyah Ponorogo
2016-09-01
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| Series: | Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi |
| Subjects: | |
| Online Access: | http://journal.umpo.ac.id/index.php/ekuilibrium/article/view/208 |
| _version_ | 1819298948555210752 |
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| author | Eny Latifah Soeparlan Pranoto Endah Susilowati |
| author_facet | Eny Latifah Soeparlan Pranoto Endah Susilowati |
| author_sort | Eny Latifah |
| collection | DOAJ |
| description | The purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared with the concepts and theories to produce systems and methods of good decision making. Method of data validity using triangulation techniques. Research results mudharabah accounting treatment applied by KJKS can be said to be in accordance with SFAS 105, the suitability contained in the recognition, measurement and presentation, but in the disclosure of accounting is not appropriate because there is no disclosure of the allowance, and the recognition of gains is still calculated with projected results due to constraints financing members who are not able to present the books to the owner. |
| first_indexed | 2024-12-24T05:38:01Z |
| format | Article |
| id | doaj.art-cc441e29b0ab4cd3a00fa988382613b2 |
| institution | Directory Open Access Journal |
| issn | 1858-165X 2528-7672 |
| language | Indonesian |
| last_indexed | 2024-12-24T05:38:01Z |
| publishDate | 2016-09-01 |
| publisher | Universitas Muhammadiyah Ponorogo |
| record_format | Article |
| series | Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi |
| spelling | doaj.art-cc441e29b0ab4cd3a00fa988382613b22022-12-21T17:12:57ZindUniversitas Muhammadiyah PonorogoEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi1858-165X2528-76722016-09-01112789010.2426/.v11i2.%y.pp78 - 90186KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGANEny Latifah0Soeparlan Pranoto1Endah Susilowati2Universitas Pembangunan Nasional “Veteran” Jawa TimurUniversitas Pembangunan Nasional “Veteran” Jawa TimurUniversitas Pembangunan Nasional “Veteran” Jawa TimurThe purpose of this study to determine the extent of accounting conformity of financing in KJKS BMT Bina Ummat Sejahtera Paciran Lamongan as the owner of the funds with SFAS No. 105. This research method with qualitative approach that is interpretive, where enterprise data is analyzed and compared with the concepts and theories to produce systems and methods of good decision making. Method of data validity using triangulation techniques. Research results mudharabah accounting treatment applied by KJKS can be said to be in accordance with SFAS 105, the suitability contained in the recognition, measurement and presentation, but in the disclosure of accounting is not appropriate because there is no disclosure of the allowance, and the recognition of gains is still calculated with projected results due to constraints financing members who are not able to present the books to the owner.http://journal.umpo.ac.id/index.php/ekuilibrium/article/view/208conformity, mudaraba accounting, SFAS 105 |
| spellingShingle | Eny Latifah Soeparlan Pranoto Endah Susilowati KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN Ekuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi conformity, mudaraba accounting, SFAS 105 |
| title | KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN |
| title_full | KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN |
| title_fullStr | KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN |
| title_full_unstemmed | KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN |
| title_short | KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO.105 PADA KOPERASI SYARIAH LAMONGAN |
| title_sort | kajian kesesuaian perlakuan akuntansi mudharabah dengan psak no 105 pada koperasi syariah lamongan |
| topic | conformity, mudaraba accounting, SFAS 105 |
| url | http://journal.umpo.ac.id/index.php/ekuilibrium/article/view/208 |
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