Metode Anuitas dan Proporsional Murabahah Sebagai Bentuk Transparansi dan Publikasi Laporan Bank  

Oleh:

Faisal

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Mimbar Hukum vol. 26 no. 3 (Oct. 2014), page 382-394.
Topik: annuities; proportional; murabaha; Islamic banks
Fulltext: 496-812_her.pdf (331.54KB)

Isi artikel

Proportional and annuity methods are based on PBI 14/14/PBI/2012 on Transparency and Publication Reports of Islamic Banking and SEBI No. 15/26/DPbs/2013 on Implementation of Accounting Guidelines of Islamic Banking in Indonesia. These methods are forms of commitment to bring transparency in the Islamic banks and recognition on financial statement of profit on murabaha. The Annuity method is referred to PSAK 50, PSAK 55 and PSAK 60 because the substance is classified as a form of financing. Proportional method is referred to PSAK 102 because the substance is classified as trading activities.

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