ANALISIS SISTEM, PROSEDUR DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH SERTA RELEVANSINYA DENGAN PSAK NO.105 PADA PT BPRS PUDUARTA INSAN

Utami, Putri Cherryla (2014) ANALISIS SISTEM, PROSEDUR DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH SERTA RELEVANSINYA DENGAN PSAK NO.105 PADA PT BPRS PUDUARTA INSAN. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah untuk melihat bagaimana Pembiayaan mudharabah yang seharusnya ditingkatkan malah sedikit disalurkan oleh bank. Pembiayaan mudharabah dapat ditingkatkan dengan cara meminimalisir resiko pembiayaan oleh pihak bank dengan lebih teliti dalam menganalisis permohonan, pencairan, hingga pembayaran pembiayaan. Sehingga diperlukan Peraturan sistem prosedur serta kebijakan lain yang sesuai dan efektif.Tujuan penelitian untuk mengetahui dan menganalisis pelaksanaan sistem dan prosedur pembiayaan mudharabah dan perlakuan akuntansi pembiayaan mudharabah sesuai PSAK No. 105 di BPRS PI dan pada akhirnya bertujuan untuk memberikan kontribusi solusi atas kendala dalam penerapan sistem prosedur dan perlakukan akuntansi pembiayaan mudharabah di BPRS PI.Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, rekaman dan dokumentasi. Informan dalam penelitian ini terdiri atas tiga informan kunci dan tiga informan pendukung.Tahapan-tahapan pengumpulan data yang telah dilaksanakan dalam penelitian ini yaitu survei kepustakaan dan pengumpulan data lapangan. Penelitian ini menggunakan Alat analisis Pernyataan Standart Akutansi Keuangan (PSAK) No. 105 mengenai Akuntansi Mudharabah, Pedoman Akuntansi Perbankan Syariah Indonesia (PAPSI), dan Fatwa Dewan Syari’ah Nasional yang berhubungan dengan Pembiayaan Mudharabah (Qiradh).Kesimpulan hasil penelitian ini adalah: Pertama, sistem bagi hasil pada BPRS PI ditentukan dari persentase atas jumlah keuntungan yang diinginkan bank dan proyeksi laporan keuangan usaha nasabah. Kedua, prosedur pembiayaan masih longgar dan belum sesuai dengan prosedur yang telah ditetapkan dalam SOP yang telah dibuat sesuai peraturan yang berlaku. Ketiga, Perlakuan Akuntansi yang diterapkan telah sesuai dengan Psak no.105 terkecuali mengenai pengakuan dan pencatatan pada saat pemberian pembiayaan mudharabah yang diakui sebagai piutang dan tidak diakuinya piutang serta denda atas keterlambatan pembayaran oleh nasabah.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorNasirwan, 196807122001121002
Call Number: 657 Uta a
Keywords: bank syariah; pembiayaan mudharabah; rukun mudharabah; resiko pembiayaan mudharabah; sistem dan prosedur
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14316

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