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      •   UMY Repository
      • 03. DISSERTATIONS AND THESIS
      • Students
      • Vocational Final Project
      • Akuntansi Terapan
      • View Item
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      ANALISIS PENERAPAN PEMBIAYAAN IJARAH DI PT. BPRS BANGUN DRAJAT WARGA BERDASARKAN FATWA DSN-MUI NO. 09/DSN-MUI/IV/2000

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      ABSTRACT (181.2Kb)
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      Date
      2018-05
      Author
      AMINI, NISA NUR
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      Abstract
      This research aims to find out about the application procedure of akad ijarah (rent/lease/acquisition) at PT. BPRS Bangun Drajat Warga and to find out about the application of akad ijarah funding at PT. BPRS Bangun Drajat Warga based on the fatwa of DSN-MUI No. 09/DSN-MUI/IV/2000. The method of data collection used in this research were observation, interview, and library studies. The data analysis method used in this research was descriptive analysis method. The research result shows that the application of akad ijarah at PT. BPRS has been good, however there is still an application of akad ijarah funding that is not in accordance with the fatwa of DSN-MUI No. 09/DSN-MUI/IV/2000 in regards to the decision making if a customer does not fulfil his/her responsibility to pay the installment. PT. Bangun Drajat Warga gives a memorandum and the bank’s final decision is to sell the guarantee. According to the fatwa, if one party does not fulfil his/her responsibility or if there is a conflict between the parties, the settlement must be carried out through a Badan Arbitrase Syari’ah after no agreement is achieved.
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      http://repository.umy.ac.id/handle/123456789/19616
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