Mudharabah
http://www.free-powerpoint-templates-design.com
Definisi
01
PSAK 105
Akad kerja sama usaha antara dua pihak dimana pihak pertama (pemilik
dana / Shahibul maal) menyediakan seluruh dana , sedangkan pihak yang
kedua bertindak sebagai pengelola dan keuntungan dibagi di anatara
mereka sesuai kesepakatan, sementara kerugian hanya ditanggung oleh
pemilik dana.
02
Kerugian akan ditanggung, jika bukan karena kelalaian
IJAB KABUL
(pernyataan dan
Pelaku OBJEK
ekspresi saling
ridho antara
Nisbah
Keuntungan
pihak-pihak
dalam akad)
05
Contoh Perhitungan pembagian Hasil
Hasil Usaha
Pokok Penjualan Rp 1.000.000
HPP 650.000
Laba Kotor 350.000
Hanya Laba Yang dibagi
Penentuan Biaya apa saja yang boleh Biaya-biaya 250.000
dikurangkan dari pendapatan.
Laba (rugi) bersih 100.000
Berdasarkan prinsip Bagi Laba
Pemilik dana : Pengelola dana = 30:70
Pemilik dana 30% x 100.000 = Rp 30.000
Pengelola dana 70x 100.000 = Rp 70.000
Mudharabah Musytarakah
(PSAK 105)
Pokok Penjualan Rp 1.000.000
HPP 650.000
Laba Kotor 350.000
Hasil Investasi
Biaya-biaya 250.000
Pengelola dana Pemilik dana Sesuai
nisbah
Laba (rugi) bersih 100.000
Mudharabah Musytarakah
(PSAK 105)
Pokok Penjualan Rp 1.000.000
HPP 650.000
Laba Kotor 350.000
Hasil Investasi
Biaya-biaya 250.000
Sesuai porsi
Pengelola dana Pemilik dana modal
Laba (rugi) bersih 100.000
Akuntansi Mudharabah
Your Picture Here
Simple Portfolio
Presentation
Designed
Portfolio
Presentation
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and
Text. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a
unique zing and appeal to your Presentations.
Your Picture Here
Portfolio
Presentation
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and
Text. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a
unique zing and appeal to your Presentations.
Your Picture Here
Portfolio
Presentation
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and
Text. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a
unique zing and appeal to your Presentations.
Your Picture Here
Portfolio
Presentation
You can simply impress your audience and add a unique zing and
appeal to your Presentations. Easy to change colors, photos and
Text. I hope and I believe that this Template will your Time, Money
and Reputation. You can simply impress your audience and add a
unique zing and appeal to your Presentations.
Thank you
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