Praktik murabahah pada Kanindo Syariah

Shidarta, Eka A. and Astuti, Yuli W. and Kholilah, Kholilah and Putri, Sheila F. (2019) Praktik murabahah pada Kanindo Syariah. El Dinar, 7 (1). pp. 16-31. ISSN 2339-2797

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Abstract

Murabahah is 99.80% of the contracts used in financing distribution in Kanindo Sharia. This study aims to determine the problems faced by kanindo sharia in the implementation of the murabahah contract. This study uses phenomenology to answer the research objectives. Understanding of AO, guarantees, understanding of members, and accuracy of contracts used are four problems found in financing activities. The solutions used to solve these problems are training employees, rescheduling installments and withdrawing collateral, socializing and intensive approaches to members, as well as reviewing financing agreements. Accounting practices carried out by Kanindo Syariah are not in accordance with PSAK 102. Accounting recognition in accordance with PSAK 102 is only found in murabahah asset acquisition transactions.

Item Type: Journal Article
Keywords: Murabahah Contract; Murabahah Accounting; Penalty
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability
Divisions: Faculty of Economics > Department of Accounting
Depositing User: Kholilah Kholilah
Date Deposited: 15 Jul 2019 07:40

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