Nurjannah, Novia Rosi (2015) Analisis kontribusi pembiayaan mudharabah dan murabahah terhadap pendapatan operasional bank syariah dari sisi kinerja keuangan dan penerapan PSAK 105 dan PSAK 102: Studi kasus pada Bank Muamalat Indonesia Tbk periode Desember 2014. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Text (Abstract: Indonesia)
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Text (Abstract: English)
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Abstract
INDONESIA:
Penerapan pembiayaan mudharabah dan murabahah pada Bank Muamalat Indonesi (BMI) menggunakan penerapan pada umumnya yaitu memberikan dana untuk investasi dan ual beli. Tujuan penelitian ini adalah untuk mengetahui penerapan pembiayaan mudharabah dan murabahah pada BMI dan kontribusi yang diberikan pembiayaan tersebut pada pendapatan operasional bank serta menilai kinerja keuangan bank melalui laporan keuangan dan mengevaluasi kesesuaian penerapan yang dilakukan BMI dengan PSAK 105 dan PSAK 102.
Penelitian ini menggunakan metode pendekatan kualitatif deskriptif yaitu dengan cara melihat laporan keuangan tahun 2014 dan melakukan wawancara. Penelitian ini mengetahui penerapan pembiayaan mudharabah dan murabahah di BMI ,kontribusi pembiayaan mudharabah dan murabahah terhadap pendapatan operasional serta menilai kinerja keuangan dan mengevaluasi kesesuaian penerapan yang dilakukan BMI dengan PSAK 105 dan PSAK 102.
Dari hasil penelitian dapat diketahui bahwa penerapan pembiayaan mudharabah dan murabahah adalah memberikan dana untuk nasabah untuk investasi dan jual beli barang. sedangkan kontribusi pada pendapatan operasional bank dari hasil keuntungan/ margin yang diperoleh dari pembiayaan tersebut. Pendapatan operasional BMI diperoleh dari berbagai produk dan layanan jasa bank. Kinerja keuangan yang diukur melalui rasio keuangan menunjukkan bahwa nilai ROA sudah baik masih rendah dibawah ketentuan Bank Indonesia dan nilai rasio BOPO dapat disimpulkan bahwa efisiensi biaya operasional yang dikeluarkan bank dalam keadaan baik dan bank tidak dalam keadaan bermasalah. Perlakuan akuntansi pembiayaan mudharabah dan murabahah yang meliputi penyajian, pengukuran, pengungkapan, dan pengakuan yang dilakukan BMI telah sesuai dengan penerapan PSAK 105 dan PSAK 102.
ENGLISH:
Application of mudarabah and murabaha financing at Bank Muamalat Indonesia (BMI) usethe application to provide funds for investment and buying and selling. The purpose of this study was to determine the application of mudharabaand murabahafinancing on BMI and the contributions made financing on operating revenues of banks as well as assessing the financial performance of banks through the financial statements and evaluating the suitability of the application that was done BMI with PSAK 105 and 102.
This study used descriptive qualitative approach, namely by looking at the financial reports of 2014 and conducted interviews. This research was to know the implementation of murabahaand mudharabafinancing in BMI, the contribution of murabahaand mudharabafinancing to operating income as well as assessing the financial performance and evaluating the suitability of the application was done BMI with PSAK 105 and 102.
From the results of this research that the implementation of murabaha and mudharabafinancing provided funds to customers for investments and sold goods. while the bank's contribution to the operating income of the profit / margin derived of financing. BMI operating income obtained from various bank products and services. Financial performance that was measured by financial ratios indicated that the value of ROA was well under the Bank Indonesia regulation and BOPO ratio values can be concluded that the efficiency of operational costs incurred by the bank in good condition and not in a state of troubled banks. The accounting treatment of murabahaandmudharabafinancing which included presentation, measurement, disclosure and recognition carried BMI in accordance with the application of PSAK 105 and 102.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Meldona, Meldona | ||||||
Contributors: |
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Keywords: | Pembiayaan Mudharabah dan Murabahah; Pendapatan Operasional; Kinerja Keuangan; PSAK 105 dan 102; Mudharabah and Murabahah; Operating Income; Financial Performance; PSAK 105 and 102 | ||||||
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150115 Sharia Accounting | ||||||
Departement: | Fakultas Ekonomi > Jurusan Akuntansi | ||||||
Location: | 150115 | ||||||
Depositing User: | Imam Rohmanu | ||||||
Date Deposited: | 08 Sep 2015 11:33 | ||||||
Last Modified: | 08 Sep 2015 11:33 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/1597 |
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