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  1. jurnal akuntansi syariah indonesia
  2. Jurnal Ilmiah Riset Akuntansi
  3. IFRS CONVERGENCE AND EARNINGS MANAGEMENT | Arum Kusumaningdyah Adiati | Jurnal Akuntansi dan Pajak
  4. Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi

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Inventory Jurnal Akuntansi. ). Purnama Siddi (Universitas Islam Batik Surakarta). /inventory.v3i Abstract views: 4. PDF. Jurnal Akuntansi Keuangan. Pdf | Contoh Jurnal TERKAIT efisiensi dan efektivitas biaya produksi pdf proposal analisis dan estimasi. Baldi's basic of education and learning and its characters do not belong to me, they belong to their rightful owner. Hmmm (͡° ͜ʖ ͡°) Connor by.

Information about how to choose which publication to write for and submission guidelines are available for all. Please visit www. About Emerald www. In total, Emerald publishes over journals and more than book series, as well as an extensive range of online products and services. The current issue and full text archive of this journal is available at www.

Print Barcode. Journal Summary: Jurnal Akuntansi dan Perpajakan Journal of Accounting and Taxes publishes theoretical and empirical research across all the major fields of accounting and taxes research.

jurnal akuntansi syariah indonesia

It serves as a forum for all the academicians, research scholars, scientists, and also for the industry people to share their accounting and taxes views and to publish their scholarly papers. Journal of Accounting and Taxes welcomes submissions of complete and original research manuscripts, which are not under review in any other conferences or journals.

The journal is the official publication of Accounting department the University of Merdeka Malang, the institution devoted to the study and promotion of knowledge accounting and taxes. Researchers in all law fields are encouraged to contribute articles based on recent research.

User Username Password Remember me. Open Journal Systems. Journal Help. Journal title: Jurnal Akuntansi dan Perpajakan Initials: Prefix Parawiyati Managing Editor: Google Scholar Journal Summary: Journal History.

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Jurnal Ilmiah Riset Akuntansi

Author Fees. It involves one party the lessor allowing another the lessee to utilise the benets on a tangible asset for a rental consideration. Two fundamental requirements for ijarah to be recognized as an acceptable mode of business nancing under Shariah are that: 1 the prot must be generated from selling or offering the use of something having intrinsic value, i.

There are ve steps in the ow of ijarah transaction: 1 Customer identies the asset and asks the bank to acquire it and promise to the bank that it will lease the asset after the bank acquires it. It should be noted that the promise is not a contractual obligation as there could not be a sale contract executed on an asset which is being leased. It is a widely used trade mode of nancing by Islamic Financial Institutions. In this article, I would like to demonstrate a particular dilemma faced by bankers related to vehicle ijarah contract and the resolution offered by the Shariah scholar.

IFRS CONVERGENCE AND EARNINGS MANAGEMENT | Arum Kusumaningdyah Adiati | Jurnal Akuntansi dan Pajak

Vehicle ijarah contract: the dilemma Vehicle leasing or vehicle ijarah contract represents a transaction in which benet usufruct associated with the vehicle is sold for a payment.

In the course of this sale of usufruct, ownership of the vehicle is not automatically transferred to lessee and the bank lessor maintains the ownership. In other words, the ijarah contract is designed to return the vehicle to the lessor at the end of the term, thus taking on the features of an operating lease whereby the bank takes title of the asset at the end of the lease term.

The other mechanism available is to allow the lessee to agree at the outset, to download the assets in question at the end of the lease period which basically takes on the nature of a hire download known as Ijara wa Iqtina or Ijarah Muntahia Biittamleeek IMB i. The customer was also told that the contract will be a ijarah Muntahia bittamleek through gift hibah whereby the bank will transfer ownership of the vehicle to the customer at the end of the lease term without further consideration and that the bank will also be responsible for any damage to the vehicle.

Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi

The customer told the banker that he would like to pay 80 per cent as down payment instead of 20 per cent which the banker eagerly accepted as this helps in achieving the branch sales target. The contract was signed and the customer paid the monthly rentals as expected.

After paying 35 months rental payment, the customer decided that he does not need the vehicle anymore and demand his 80 per cent down payment back. The banker sought the advice of the Shariah scholar as such case has never been encountered by the bank before.

Outcome The Shariah scholar advised the bank to return the 80 per cent down payment back to the customer since the contract was a ijarah muntahia bittamleek. The bank should not have taken more than 40 per cent as down payment or security in the case of ijarah contract and if the customer insists upon giving more than that percentage, the bank should have entered into a diminishing musharakah contract.

This contract will allow the bank to transfer a percentage of ownership to the client upon payment of rentals.

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