EVALUASI KESESUAIAN PSAK 108 AKUNTANSI TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK KEPADA ALQURAN DAN AS-SUNAH
Purpose of this study is to analysis and to evaluate PSAK 108 of accounting transaction shari�a insurance refer to Alquran and hadith it has not accordance with Islamic shari�a refer to Alquran and hadith. Source of data in this study is the PSAK 108 of accounting transaction shari�a insurance...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: |
| _version_ | 1826045826183462912 |
|---|---|
| author | , Reva Meiliana , Drs. M. Irfan Nursasmita, M.Si. |
| author_facet | , Reva Meiliana , Drs. M. Irfan Nursasmita, M.Si. |
| author_sort | , Reva Meiliana |
| collection | UGM |
| description | Purpose of this study is to analysis and to evaluate PSAK 108 of accounting
transaction shari�a insurance refer to Alquran and hadith it has not accordance
with Islamic shari�a refer to Alquran and hadith. Source of data in this study is the
PSAK 108 of accounting transaction shari�a insurance which will be evaluating
the suitability with Islamic shari�a refer to Alquran and hadith. The analyze data
method is qualitative analysis by comparing as well as evaluating the suitability
between the PSAK 108 of accounting transaction shari�a insurance with islamic
Shari�a refer to Alquran and hadith. The results of this study indicate that there are
still some aspects that require reevaluation about the conceps of shari�a insurance
that suitable with Alquran and hadith, and the using akad in shari�a insurance that
not suitable with Alquran and hadith. This study also gives recommendations to
Dewan Standar Nasional MUI as a representative ulama in Indonesia to reevaluate
the fatwa that hooked with shari�a insurance. |
| first_indexed | 2024-03-13T22:43:36Z |
| format | Thesis |
| id | oai:generic.eprints.org:100704 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:43:36Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1007042016-03-04T08:48:32Z https://repository.ugm.ac.id/100704/ EVALUASI KESESUAIAN PSAK 108 AKUNTANSI TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK KEPADA ALQURAN DAN AS-SUNAH , Reva Meiliana , Drs. M. Irfan Nursasmita, M.Si. ETD Purpose of this study is to analysis and to evaluate PSAK 108 of accounting transaction shari�a insurance refer to Alquran and hadith it has not accordance with Islamic shari�a refer to Alquran and hadith. Source of data in this study is the PSAK 108 of accounting transaction shari�a insurance which will be evaluating the suitability with Islamic shari�a refer to Alquran and hadith. The analyze data method is qualitative analysis by comparing as well as evaluating the suitability between the PSAK 108 of accounting transaction shari�a insurance with islamic Shari�a refer to Alquran and hadith. The results of this study indicate that there are still some aspects that require reevaluation about the conceps of shari�a insurance that suitable with Alquran and hadith, and the using akad in shari�a insurance that not suitable with Alquran and hadith. This study also gives recommendations to Dewan Standar Nasional MUI as a representative ulama in Indonesia to reevaluate the fatwa that hooked with shari�a insurance. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Reva Meiliana and , Drs. M. Irfan Nursasmita, M.Si. (2012) EVALUASI KESESUAIAN PSAK 108 AKUNTANSI TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK KEPADA ALQURAN DAN AS-SUNAH. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57643 |
| spellingShingle | ETD , Reva Meiliana , Drs. M. Irfan Nursasmita, M.Si. EVALUASI KESESUAIAN PSAK 108 AKUNTANSI TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK KEPADA ALQURAN DAN AS-SUNAH |
| title | EVALUASI KESESUAIAN PSAK 108 AKUNTANSI
TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK
KEPADA ALQURAN DAN AS-SUNAH |
| title_full | EVALUASI KESESUAIAN PSAK 108 AKUNTANSI
TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK
KEPADA ALQURAN DAN AS-SUNAH |
| title_fullStr | EVALUASI KESESUAIAN PSAK 108 AKUNTANSI
TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK
KEPADA ALQURAN DAN AS-SUNAH |
| title_full_unstemmed | EVALUASI KESESUAIAN PSAK 108 AKUNTANSI
TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK
KEPADA ALQURAN DAN AS-SUNAH |
| title_short | EVALUASI KESESUAIAN PSAK 108 AKUNTANSI
TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK
KEPADA ALQURAN DAN AS-SUNAH |
| title_sort | evaluasi kesesuaian psak 108 akuntansi transaksi asuransi syariah dengan merujuk kepada alquran dan as sunah |
| topic | ETD |
| work_keys_str_mv | AT revameiliana evaluasikesesuaianpsak108akuntansitransaksiasuransisyariahdenganmerujukkepadaalqurandanassunah AT drsmirfannursasmitamsi evaluasikesesuaianpsak108akuntansitransaksiasuransisyariahdenganmerujukkepadaalqurandanassunah |