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Nama Detail	:	ANALISIS PEMBIAYAAN MUSYARAKAH PADA KOPERASI SYARIAH KOSGORO 1957 BANJARMASIN
Penerbit	:	Politeknik Negeri Banjarmasin
Edisi / Harga	:	1 / Rp. 1.000.000
Bahasa	:	Indonesia
Koalisi / Scope	:	154 / 0
URL	:
Prodi	:	NA
Kontributor	:	Manik Mutiara Sadewa , Mairijani
Status	:	Tersedia

Abstract :
ABSTRACT GT. Ayu Noor Maulida / A04110011 / 2015 / ANALYSIS OF MUSYARAKAH FINANCING: KOSGORO 1957 Banjarmasin / Islamic Accounting / Musyarakah Financing / Koperasi Syariah KOSGORO 1957 Banjarmasin The Purpose Of This Study Was To Determine The Musyarakah Financing Practices At Koperasi Syariah KOSGORO 1957 Banjarmasin In Accordance With The Provisions Of Islamic Principles And Accounting Standards. Musyarakah Financing Is Financing Based On The Cooperation Agreement Between Two Or More Parties To A Certain Business That Combines Capital And Management Skill In The Partnership. The Profit Is Distributed Among The Parties In Predetermined Ratios, While The Loss Is Borne By Each Partner In Proportion To His Contribution. It Was A Descriptive Research With The Inductive Approach Using Qualitative And Quantitative Data Derived From Interviews And Documentation Of Musyarakah Financing Agreement, The Financial Statements Of 2013 And Other Related Documents. It Was Concluded That The Musyarakah Financing Implemented Partially By The KOSGORO In Compliance With Fatwa DSN MUI No. 08 / DSN - MUI / IV / 2000 , Except In The Case Of Determining Profit And Losses. In Addition, There Were Some Accounting Aspects Of The Transaction Such As Recognition And Measurement Which Were Nonconformity With PSAK 106. To Fulfill Permenkop No.35.3, It Was Created A Provision For Losses And Write Off Of The Musyarakah Financing By Rp 11.839 Million For 2013. Keywords : Musyarakah Financing , Accounting Treatment, Allowance For Financing, Fatwa DSN No.08, PSAK 106, Permenkop No.35.3

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