| dc.contributor.author | SARI, ELISA MEDINA | |
| dc.date.accessioned | 2020-02-18T04:17:28Z | |
| dc.date.available | 2020-02-18T04:17:28Z | |
| dc.date.issued | 2020-01 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/31814 | |
| dc.description | The research aimed at describing how the implementation financing of ijarah agreement was and the its implementation conformity with sharia principles based on DSN Decree No 09/DSN-MUI/VI/2000 and PSAK No 107 in BMT Bina Ihsanul Fikri Yogyakarta.
The method used in the research was analytical descriptive method, data collection was conducted by using 3 (three) different methods, i.e. interview, observation and literature study methods. While the data source used was primary and secondary data, which is obtained from BMT Bina Ihsanul Fikri, as from other document and literature sources related to this research.
Based on the results of the research that has been done, the procedures, terms and conditions for the implementation of ijarah financing are in accordance with DSN Fatwa Number 09 / DSN-MUI / VI / 2000 and PSAK No. 107. Henceforth, it is expected that there will be a process of regular assessment and supervision from the central sharia supervisory board so that maximum ijarah financing services are achieved. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk menjelaskan bagaimana prosedur pelaksanan pembiayaan ijarah dan kesesuaian pelaksanaanya dengan prinsip syari’ah berdasarkan Fatwa DSN Nomor 09/DSN-MUI/VI/2000 dan PSAK No 107 di BMT Bina Ihsanul Fikri Yogyakarta.
Metode yang digunakan di dalam penelitian ini adalah metode deskriptif analisis, pengumpulan data dilakukan dengan menggunakan 3 (tiga) metode, yaitu wawancara, observasi dan studi kepustakaan. Sedangkan sumber data menggunakan data primer dan sekunder, yaitu diperoleh dari pihak BMT Bina Ihsanul Fikri, serta dari sumber buku dokumen dan literatur lain yang berhubungan dengan penelitian ini.
Berdasarkan hasil penelitian yang telah dilakukan, prosedur, syarat dan ketentuan pelaksanaan pembiayaan ijarah telah sesuai berdasarkan Fatwa DSN Nomor 09/DSN-MUI/VI/2000 dan PSAK No 107. Untuk selanjutnya diharapakan ada proses penilaian serta pengawasan secara rutin dari dewan pengawas syari’ah pusat sehingga tercapai pelayanan pembiayaan ijarah yang maksimal. | en_US |
| dc.publisher | D3 UMY | en_US |
| dc.subject | PEMBAIAYAAN IJARAH | en_US |
| dc.subject | FATWA DSN-MUI | en_US |
| dc.subject | PSAK NO 107 | en_US |
| dc.title | ANALISIS PEMBIAYAAN IJARAH DENGAN FATWA DSN-MUI DAN PSAK NO.107 DI BMT BINA IHSANUL FIKRI YOGYAKARTA | en_US |
| dc.type | Thesis SKR VOK 25 | en_US |
