Image of  ANALISIS PENERAPAN ASPEK-ASPEK SYARIAH DAN AKUNTANSI PADA HOTEL SYARIAH (STUDY KASUS PADA HOTEL SYARIAH DI KABUPATEN MANDAILING NATAL)

Skripsi

 ANALISIS PENERAPAN ASPEK-ASPEK SYARIAH DAN AKUNTANSI PADA HOTEL SYARIAH (STUDY KASUS PADA HOTEL SYARIAH DI KABUPATEN MANDAILING NATAL)

Penilaian

0,0

dari 5
Penilaian anda saat ini :  

This study aims to analyze how the application of Sharia and accounting aspects that occur in Sharia hotels in the Mandailing Natal district includes the suitability of their management under the DSN-MUI fatwa No. 108/DSN-MUI/X/2016 concerning the Implementation of Tourism Based on Sharia Principles and its financial reporting following PSAK 107 concerning Ijarah accounting which regulates recognition and measurement, presentation, disclosure. This type of research is qualitative research with a case study approach; data collection is done by interview and documentation techniques. Analysis activities compare sharia aspects in hotel operations and Ijarah accounting practices carried out in actual conditions with existing theories, namely DSN-MUI Fatwa No. 108/DSN-MUI/X/2016 and PSAK 107. The results showed that the implementation of Sharia and accounting aspects at Sharia Hotels in Mandailing Natal Regency was not following DSN-MUI Fatwa No. 108/DSN- MUI/X/2016 concerning guidelines for organizing tourism based on Sharia principles and PSAK 107 concerning Ijarah accounting. Keywords: Sharia Hotel, Ijarah, Accounting, Recognition and Measurement, Financial Reporting, Disclosure of PSAK 107.

Availability
Inventory Code Barcode Call Number Location Status
2307003343T115061T1150612023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1150612023
Publisher
Indralaya : Prodi Akuntansi, Fakultas EkonomiProdi Akuntansi, Fakultas Ekonomi.,
Collation
xx, 135 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
297.273 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Islam dan Ilmu Ekonomi, Akuntansi Syariah
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment