@thesis{thesis,
		author={Mutiara  Mas Mir’atul Mafaza},
		title ={Cadangan kerugian penurunan nilai pada pembiayaan Mudharabah:  Studi Kasus: Bank Jatim Syariah Kantor Cabang Malang},
		year={2016},
		url={http://etheses.uin-malang.ac.id/10281/},
		abstract={?????? ?????

???? ????? ?????? ?????? (CKPN) ??? ???? ??????? ?? ?????? ?? ????? ????? ????? ?????? ???? ???? ????. ??? ???? ????? ???? ???? ?????? ??? ????? ????? ???? ????? ????????? ?????????? ?? ????? ??? ??????? ????? ????? ?? ????? ??? ???????. ???? ??? ??????? ???? ? ????? ?? ??????? CKPN ???? ??????? ???????? ???? ????? ??????? ???????? ???????? ???????????? ??????? ??? ??????? ???????? ?????? ???? ??????? 81 / PMK.03 / 2009 ??????? 21 ?? ?????? ???????? 105.

???? ??? ????? : (?) ???? ???? ????? ?????? ?????? ??? ????? ???????? ???????? ????? ????? ??????? ????? ? ????? ?? ??????? CKPN ???? ??????? ???????? ???? ????? ??????? ???????? ???????? ???????????? ??????? ??? ??????? ???????? ?????? ???? ??????? 81 / PMK.03 / 2009 ??????? 21 ?? ?????? ???????? 105 ?? ???? ???? ????? ???? ??? ???????? ? (? ) ???? ???? ?????? ???? ????? ?????? ?????? ??? ????? ???????? ??? ???? ????? ??????? ?? ????????? ?????????. ?????? ??? ??????? ?????? ?????? ? ?????? ?????. ?? ????? ????? ??? ???????? ???????? ????????? ??? ?????? ????????? ????? ?? ????? ????????. ?????? ????? ???????? ?? ??? ???????? ??????? ?????? ???? CKPN. ?????? ?? ??? ???????? ??? ????? ???????? ??? ?? ??????? ???????? ?? ???? ?????? ?? ???????? ???? ?????? ?? ?????? ?????? (????????? ????????? ????????).

??? ????? ??? ????? ????? ??? ????? ??????? ???? ????? : (?) ???? ???? ????? ?????? ?????? ??? ????? ???????? ???????? ????? ????? ??????? ?????? ? ????? ?? ??????? CKPN  ???: ????? ????? ???? ????? CKPN ??? ????? ???????? ?? 1951692 (????? ?????). ?????? ????? ???? ????? CKPN ??? ????? ???????? ?? 1240022 (????? ?????). ?????? ????? ???? ????? CKPN ??? ????? ???????? ?? 1265467 (????? ?????)? (?) ????? CKPN ?????? ???????? ??? ???? ???? ????? ????? ????? ???????? ??? ??? : ???? ???? ????? ????? ????? ???????? ???? ????? CKPN ??? ????? ??????? ?? ????????? ????????? ??? ?? 100?? ??? ??? ??? ?? ???? ????? 100? ????? ????? ????????. 

ABSTRACT

Impairment Losses Reserve (CKPN) is allowance for fund assessed from the evaluation of financing the debtor undertaken by the Bank. If according to a Bank there is an objective evidence that the financing impairment experience, then the Bank should establish of CKPN fund for such financing. This research describes the calculation and the establishment of CKPN fund according to the banking rules by Indonesian Banking Accounting Guidelines, the tax rules based on Minister of Finance Regulation 81 / PMK.03 / 2009 and paragraph 21 of PSAK 105.

This reasearch aims to : (a) calculate the impairment losses reserve fund on mudarabah financing using three guidelines for the calculation and the establishment of CKPN fund namely banking rules, tax rules and paragraph 21 of PSAK 105 rules in Bank Jatim Syariah Kantor Cabang Malang, (b) describe the refund policy CKPN fund on mudarabah financing if experience the customer of default. This research uses qualitative and descriptive quantitative approach. The data collection used semi-structured interviews techniques, observation overtly or covertly, and documentation. Data analysis techniques in research this researchers analyzed CKPN funds calculation. Checking the validity of the data to triangulate and to test the credibility of the data were done by checking the data to the same source with different techniques (interviews, observation and documentation).

The result of this research showed that: (a) the calculation of impairment losses reserve fund on mudarabah financing using three guidelines for the calculation and the establishment of CKPN namely: First, the calculation results of CKPN funds on mudarabah financing for Rp.1.951.692 (in millions of rupiah). Second, the calculation results of CKPN funds on the mudarabah financing for Rp.1.240.022 (in millions of rupiah). Thirdly, the calculation results of CKPN funds on the mudarabah financing for Rp.1.265.467 (in millions of rupiah), (b) The refund policy CKPN fund on mudarabah financing in Bank Jatim Syariah Kantor Cabang Malang as follows: policy Bank Jatim Syariah Kantor Cabang Malang in calculating CKPN fund on financing collectibility of default by 100%, it shows that the bank bear the 100% losses financing mudarabah happened

ABSTRAK

Cadangan Kerugian Penurunan Nilai (CKPN) merupakan penyisihan dana dinilai dari hasil evaluasi pembiayaan debitur yang dilakukan oleh Bank. Jika menurut suatu Bank terdapat bukti objektif bahwa pembiayaan dari debitur itu mengalami impairment (penurunan), maka Bank itu harus membentuk dana atau cadangan atas pembiayaan tersebut. Penelitian ini mendeskripsikan perhitungan dan pembentukan dana CKPN menurut aturan perbankan berdasarkan Pedoman Akuntansi Perbankan Indonesia, aturan pajak berdasarkan Peraturan Menteri Keuangan No.81/PMK.03/2009 dan PSAK 105 Paragraf 21. 

Penelitian ini bertujuan untuk: (a) menghitung dana cadangan kerugian penurunan nilai pada pembiayaan mudarabah dengan menggunakan tiga pedoman perhitungan dan pembentukan CKPN yaitu aturan pe}
		}