EVALUASI PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH PADA PSAK 107(STUDY KASUS PT. BANK SYARIAH MANDIRI CABANG BANJARMASIN)
ABSTRACT The thesis is titled “the Evaluation of Ijarah Finance Accounting Application on PSAK 107” (Case Study of Syariah Mandiri Bank in Banjarmasin Branch). It illustrate the application of accounting in syariah bank which then evaluating the appropriateness of ijarah finance accounting application in Syariah Mandiri Bank in Banjarmasin Branch. Syariah Mandiri Bank is a bank that provides financing according to syariah principles. One of the systems is Ijarah (tenancy), a right to use goods/services with a specific financial return. Recently, however, Ijarah Muntahiah Bittamlik (IMBT) is the one newly practiced system in this bank; it is a combination of tenancy and sale where in the end of tenancy period the customer could own the goods. This kind of system does not put both customers and bank in disadvantages. It is due to the capital which is the fully held by bank and customers are tenants who could pay by installments. The results concluded that the financing system adopted by Syariah Mandiri Bank is a good one. Data and information were obtained by interviews in Syariah Mandiri Bank, literary review, and reviewing case study provided by Syariah Mandiri Bank. Bibliography (2001-2009).