AlfinY, Akhmad (2013) Analisis Perlakuan Atas Pembiayaan Murabahah Bermasalah (Studi Kasus Pada Bmt Perdana Surya Utama (Psu) Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui perlakuan atas pembiayaan murabahah bermasalah pada Baitul Maal wat Tamwil (BMT) Perdana Surya Utama (PSU) Malang sudah diterapkan sesuai aturan syariah. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif yang bertujuan untuk membuat deskripsi, gambaran secara sistematis, aktual dan akurat mengenai faktafakta, sifat-sifat serta hubungan antar fenomena yang diselidiki kemudian mengambil kesimpulan. Tehnik pengumpulan data penelitian ini menggunakan dokumen, rekaman, hasil observasi dan wawancara sebagai sumber bukti untuk mendapatkan data yang ditunjang dengan melakukan studi literatur yang berkaitan pada regulasi perlakuan pembiayaan murabahah bermasalah yakni Pernyataan Standar Akuntansi Keuangan (PSAK) nomor 102 d an fatwa Dewan Standar Nasional (DSN) yang telah ditetapkan oleh Majelis Ulama Indonesia (MUI). Hasil penelitian ini menunjukkan bahwa dalam perlakuan atas pembiayaan murabahah bermasalah di BMT PSU Malang terdapat metode penghapusan piutang murabahah dan distribusi dana qordhul hasan yang tidak sesuai dengan regulasi yang diatur dalam PSAK 102 dan fatwa DSN.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2013/329/051307001 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Endang Susworini |
| Date Deposited: | 23 Sep 2013 09:40 |
| Last Modified: | 19 Oct 2021 02:22 |
| URI: | http://repository.ub.ac.id/id/eprint/106746 |
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