EVALUASI KESESUAIAN PSAK 108 AKUNTANSI TRANSAKSI ASURANSI SYARIAH DENGAN MERUJUK KEPADA ALQURAN DAN AS-SUNAH

• Main Authors: , Reva Meiliana, , Drs. M. Irfan Nursasmita, M.Si.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2012
• Subjects: ETD
• 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

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.