Farida, Luluk (2016) Implikasi Fatwa Dsn-Mui No.85/Dsn-Mui/Xii/2012 Terhadap Transaksi Ijarah Muntahiya Bittamlik. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mendeskripsikan implikasi yang timbul dari aplikasi Fatwa DSN-MUI No.85/DSN-MUI/XII/2012 pada akad Ijarah Muntahiya Bittamlik. Penelitian ini menganalisis praktik akad Ijarah Muntahiya Bittamlik terhadap pedoman yang mengaturnya yaitu Fatwa DSN-MUI No.27/DSN-MUI/III/2002 dan PSAK 107 tentang Akuntansi Ijarah setelah penerapan Fatwa DSN-MUI No.85/DSN-MUI/XII/2012. Metode penelitian ini adalah deskriptif dengan pendekatan studi kepustakaan. Hasil temuan pada penelitian ini menunjukkan bahwa aplikasi Fatwa DSN-MUI No.85/DSN-MUI/XII/2012 memang sangat diperlukan oleh transaksi yang menggunakan Wa’ad khususnya transaksi Ijarah Muntahiya Bittamlik karena mampu mendatangkan manfaat yaitu kepastian hukum dan terjaminnya keberlangsungan akad. Namun dampak lain yang timbul dari aplikasi Fatwa DSN-MUI No.85/DSN-MUI/XII/2012 yaitu akad Ijarah Muntahiya Bittamlik berisiko Ta’alluq dan berpotensi memenuhi kriteria jual beli bersyarat. Merujuk pada PSAK 107 ternyata aplikasi Fatwa DSN-MUI No.85/DSN-MUI/XII/2012 juga mengakibatkan ada risiko terpenuhinya kriteria Capital Lease pada akad Ijarah Muntahiya Bittamlik.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2016/316/051605709 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 28 Jul 2016 11:15 |
| Last Modified: | 29 Oct 2021 01:37 |
| URI: | http://repository.ub.ac.id/id/eprint/108739 |
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