DIKTUM: JURNAL SYARIAH DAN HUKUM
Vol 20 No 1 (2022): DIKTUM: Jurnal Syariah dan Hukum

Analisis Implementasi Akuntansi Murabahah pada BMT Iqtisaduna Yogyakarta Berdasarkan Fatwa DSN MUI

Huzeini Alghifari (Unknown)
Ery Nugroho (Universitas Sebelas Maret Surakarta)
Ibnu Kamal (Universitas Sebelas Maret Surakarta)
Falikhatun Falikhatun (Universitas Sebelas Maret Surakarta)

Article Info

Publish Date
31 Jul 2022

Abstract

This research is a qualitative descriptive study that aims to analyze the implementation of murabahah accounting at BMT Iqtisaduna Yogyakarta. Data collection is done by using the methods of observation, documentation, and interviews. The analysis technique of this research uses a qualitative comparative analysis technique, namely by comparing the Fatwa of DSN MUI No. 111/DSN-MUI/IX/2017 with the results of observations at BMT Iqtisaduna Yogyakarta. The results of this study indicate that the provisions of the murabahah contract applied by BMT Iqtisaduna Yogyakarta are in accordance with DSN MUI.

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Journal Info
DIKTUM: JURNAL SYARIAH DAN HUKUM
Website

Abbrev

diktum

Publisher

Institut Agama Islam Negeri Parepare

Subject

Humanities Law, Crime, Criminology & Criminal Justice

Description

Family in Law, Islamic Law, Islamic Jurisprudence Studies, Islamic Economy Law, Islamic Political Jurisprudence, Islamic Comparative Law and Islamic ...