EVALUASI KESESUAIAN PSAK 108 AKUNTANSI TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK KEPADA ALQURAN DAN AS-SUNAH
Purpose of this study is to analysis and to evaluate PSAK 108 of accounting transaction shari�a insurance refer to Alquran and hadith it has not accordance with Islamic shari�a refer to Alquran and hadith. Source of data in this study is the PSAK 108 of accounting transaction shari�a insurance...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/100704/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=57643 |
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| Institution: | Universitas Gadjah Mada |
| Summary: | Purpose of this study is to analysis and to evaluate PSAK 108 of accounting
transaction shari�a insurance refer to Alquran and hadith it has not accordance
with Islamic shari�a refer to Alquran and hadith. Source of data in this study is the
PSAK 108 of accounting transaction shari�a insurance which will be evaluating
the suitability with Islamic shari�a refer to Alquran and hadith. The analyze data
method is qualitative analysis by comparing as well as evaluating the suitability
between the PSAK 108 of accounting transaction shari�a insurance with islamic
Shari�a refer to Alquran and hadith. The results of this study indicate that there are
still some aspects that require reevaluation about the conceps of shari�a insurance
that suitable with Alquran and hadith, and the using akad in shari�a insurance that
not suitable with Alquran and hadith. This study also gives recommendations to
Dewan Standar Nasional MUI as a representative ulama in Indonesia to reevaluate
the fatwa that hooked with shari�a insurance. |
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