PENGELOLAAN PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH STUDI KASUS PADA PT BANK SYARIAH MANDIRI CABANG PADANG

ILHAMY, ALVINO (2014) PENGELOLAAN PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH STUDI KASUS PADA PT BANK SYARIAH MANDIRI CABANG PADANG. Diploma thesis, Universitas Andalas.

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Abstract

This research aims to identify and analyze the financing practices of Bank Syariah Mandiri in Padang branch to obtain information that describes what type of financing that is contained in the Bank Syariah Mandiri, how to manage financing and its relation to the fatwa issued by the Indonesian Ulema Council as well as the rules made by the Council of Islamic Accounting Standards Indonesian Institute of Accountants. The main focus of this research is on murabahah. As one type of financing that is most widely used, then the rule becomes very important to know more detail so that in practice does not have doubts and errors. From the observation, interview and documentation studies it is concluded that there are five types of financing are divided into murabahah, mudaraba, musharaka, qardh and rahn. Murabahah in practice refers to the edicts set by the DSN MUI No.04 DSN/DSN-MUI /IV/2000, No.84/DSN-MUI/XII/2012 and the rules are made by DSAS IAI ie PSAK 102 revised 2013, which governs how to use the concept of annuities and proportional in recognition of murabahah profit. Keywords : Murabahah financing, PSAK 102, annuities, proportional

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