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ANALISIS TRANSAKSI MUSYARAKAH WAL IJARAH GUNA MENINGKATKAN VALUE PRODUK PERBANKAN SYARIAH (STUDI PADA BANK MUAMALAT INDONESIA TBK CABANG MALANG)
| Detail | |
|---|---|
| Author | ISTUTIK |
| ID | 202.710.153 |
| Published Date | 22-12-2011 |
Abstract
The increase of the number of Islamic banks and Islamic business units from year to year indicates that the Islamic banking industry being more competitive. Islamic banks do not only compete with conventional banks, but also compete with each other strictly. Therefore, Islamic banks not only to priority free maysir, gharar, and riba, but also more profitable, demonstrated by the ability to conduct product innovation., One of them by doing a combination of contract. Combination musyarakah contract with profit sharing principle and ijarah contract with leasing principle is used to finance home ownership. Bank Muamalat Indonesia had implemented as musyarakah wal ijarah. Besides to sharing system is the core business of Islamic banks, is the system more fair to the bank and its customers. Islamic accounting standards are applicable for each type of contract: murabahah, salam, istishna', mudharabah, musyarakah, and ijarah in PSAK 102-107. There are two influences of thr combination of two or more contracts into one transaction on the recognition and measurement. musyarakah wal ijarah transaction, at the time of acquisition may be recognized as ‘musyarakah financing’ or ‘assets acquired for ijarah’. The use of this alternative must be consistent with the recognition of revenue, as ‘revenue from profit sharing’, or as ‘revenue from ijarah’. Implementation of these alternatives must be consistent, in order to measure its performance. Key word : Musyarakah wal Ijarah, Profit Sharing System