ANALISIS PENERAPAN PSAK 106 TENTANG MUSYARAKAH PADA PRODUK PEMBIAYAAN KPR iB PT. BANK MUAMALAT INDONESIA CABANG PONTIANAK

Rizqy Faidil Bustam B41111145

Abstract


Bank Muamalat Indonesia is the first Islamic bank and one of the largest in Indonesia which has become one of the banks favored by the population. This bank has implemented Islamic economic system in almost all aspects, both in terms of operation or its products to customer. This includes financing product known as KPR iB Muamalat (Muamalat iB Home Ownership Loan).

KPR iB Muamalat used 2 types of contract, namely mudharabah in which the bank will finance the purchase of a house, and musyarakah mutanaqisah in which the bank and the customer have equal partnership to include their capital in financing of a house.

This research was a qualititative study aimed to analyze the implementation of Financial Accounting Standard Guidelines (PSAK) 106 on Musyarakah in Muamalat iB Home Ownership Loan product. The analysis was conducted using a comparative descriptive method, which compared the content of musyarakah contract itself with PSAK 106. The data were collected by processing primary data, the content of musyarakah contract and interviews with the bank management.

The result of the research indicated that Bank Muamalat has adopted PSAK 106 in preparing a musyarakah contract of KPR iB Muamalat, both terms of the contract itself or the assesment and reporting.

Keyword : Financial Accounting Standards Guidelines (PSAK) 106, KPR iB Financing, Musyarakah Contract, Musyarakah Mutanaqisah.


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