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All Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Ali Mauludi AC
Jurusan Ekonomi Islam IAIN Tulungagung
Economics, Econometrics & Finance

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AKUNTANSI PERBANKAN SYARIAH (Sebuah Kajian Teori dan Praktek Kontemporer) Ali Mauludi AC
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 1 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i1.836

Abstract

Accounting of Shari’ah Banks is the financial accounting process from the collection of funds, distribution of funds. Every collection of funds is done by Shari’ah Banks have the accounts that are different from conventional banks. In the collection and Shari’ah Banks uses the accounts product and savings wadi'ah and savings and mudharabah deposits. In distributing and to Shari’ah Bank community uses 3 featured products  are, financing mudharabah, Musharaka and buying and selling murabahah.
AKUNTANSI PEMBIAYAAN MUDHARABAH Ali Mauludi AC
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 2 No. 2 (2015)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v2i2.841

Abstract

Accounting of mudharabah financing is counting the cash and non-cash deposited by Shari’ah Banks to Mudharrib customers with the principle of sharing for results and for loss. Measurement and recognition of accounting be based PSAK 59 and PAPSI 2003. In mudharabah financing, there are three events, namely the success without constraints, failed because of an error of mudharrib and failed not because fault of mudharrib. In the process of financing returns there is on time, there is not timely. Returns are not timely due to failure caused by errors and omissions of management on the part mudharrib, it will be receivable and  mudharrib obliged to return . If the failure is caused a natural phenomenon and not due to negligence of mudharrib then the banks bear the losses.
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