| dc.contributor.author | KURNIAWAN, RIZAL | |
| dc.date.accessioned | 2019-12-03T02:49:53Z | |
| dc.date.available | 2019-12-03T02:49:53Z | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/30706 | |
| dc.description | This research aims to find out: 1) procedure comparison of the implementation of Mudharabah financing, 2) calculation for profit sharing, 3) Mudharabah financing based on PSAK No. 105, 4) comparison of Mudharabah financing at BMT (Baitul Maal wa Tamwil) Universitas Muhammadiyah Yogyakarta and BMT Al Ikhlas. The data of the research were collected through interview and literature study. The research findings show that: 1) The procedures of the Mudharabah financing carried out by BMT of Universitas Muhammadiyah Yogyakarta and BMT Al Ikhlas are different. 2) The calculation of profit sharing of Mudharabah financing at BMT Universitas Muhammadiyah Yogyakarta is amounted of 25%: 75% , while it is amounted 30%: 70% at BMT Al Ikhlas. 3) Mudharabah financing at BMT Universitas Muhammadiyah Yogyakarta has been fully accordance with PSAK No. 105, while BMT Al Ikhlas has not been fully accordance with PSAK No. 105. Mudharabah financing at BMT has fully adopted Islamic Sharia principles. However, the application of Mudharabah financing varies in every BMT. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk mengetahui: 1) Perbandingan prosedur penerapan pembiayaan mudharabah, 2) Perhitungan bagi hasil, 3) Pembiayaan mudharabah ditinjau berdasarkan PSAK No. 105, 4) Perbandingan pembiayaan mudharabah di BMT Universitas Muhammadiyah Yogyakarta dan BMT Al Ikhlas. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik wawancara dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa: 1) Prosedur tahapan pembiayaan mudharabah yang dijalankan BMT Universitas Muhammadiyah Yogyakarta dan BMT Al Ikhlas berbeda. 2) Perhitungan bagi hasil pembiayaan mudharabah BMT Universitas Muhammadiyah Yogyakarta sebesar 25% : 75% sedangkan BMT Al Ikhlas sebesar 30% : 70%. 3) Pembiayaan mudharabah BMT Universitas Muhammadiyah Yogyakarta sudah sepenuhnya sesuai dengan PSAK No. 105 sedangkan di BMT Al Ikhlas belum sepenuhnya sesuai dengan PSAK No. 105. 4) Pembiayaan mudharabah di BMT sepenuhnya sudah menerapkan prinsip Syariah Islam namun dalam penerapan pembiayaan mudharabah disetiap BMT berbedabeda. | en_US |
| dc.publisher | D3 UMY | en_US |
| dc.subject | MUDHARABAH FINANCING | en_US |
| dc.subject | PEMBIAYAAN MUDHARABAH | en_US |
| dc.subject | PROFIT SHARING | en_US |
| dc.subject | BAGI HASIL | en_US |
| dc.subject | , PSAK NO. 105 | en_US |
| dc.title | KOMPARASI PENERAPAN SISTEM BAGI HASIL PEMBIAYAAN MUDHARABAH DI BMT UNIVERSITAS MUHAMMADIYAH YOGYAKARTA DAN BMT AL IKHLAS | en_US |
| dc.type | Thesis
SKR
VOK
47 | en_US |
