ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN IJARAH DALAM RAHN BERDASARKAN PSAK NO. 107 (STUDI KASUS PADA BMT UGT SIDOGIRI INDONESIA CABANG WARU PAMEKASAN)
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Institusion
Universitas Bhayangkara Surabaya
Author
LULU’A, Lulu'a
Subject
Tax
Datestamp
2020-09-28 06:03:35
Abstract :
This study aims to Analyzing the suitability of the accounting treatment of Ijarah financing in rahn based on PSAK No. 107. This study author method observation, interviews and documentation. There are of data in this study they are primary and secondary. And the author analyzed it using descriptive qualitative method. The results of this study revealed that BMT does not make any fixation for the calculation of the rental cost of maintenance (rate). Presentation and disclosure of financial statements in Mortgage BMT is still not in accordance with PSAK No. 107 because BMT does not prepare particular financial statements as set forth in PSAK 107. Then In determining the charge tariff of Ijarah, BMT calculate in accordance with estimation of goods, so there is no provision of discounts to customers. the Ijarah financing in the BMT related to recognition, measurement, loans and fees of Ijarah are already in accordance with PSAK No. 107
This study aims to Analyzing the suitability of the accounting treatment of Ijarah financing in rahn based on PSAK No. 107. This study author method observation, interviews and documentation. There are of data in this study they are primary and secondary. And the author analyzed it using descriptive qualitative method. The results of this study revealed that BMT does not make any fixation for the calculation of the rental cost of maintenance (rate). Presentation and disclosure of financial statements in Mortgage BMT is still not in accordance with PSAK No. 107 because BMT does not prepare particular financial statements as set forth in PSAK 107. Then In determining the charge tariff of Ijarah, BMT calculate in accordance with estimation of goods, so there is no provision of discounts to customers. the Ijarah financing in the BMT related to recognition, measurement, loans and fees of Ijarah are already in accordance with PSAK No. 107
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