%0 Journal Article
%@ 1829-6505
%A Widyarini, .
%D 2016
%F digilib:29827
%I IAIN Mataram
%J Istinbath : Jurnal Hukum Islam
%K Musyarakah, PSAK, MUI Fatwa, Assets Valuation, Tangible, Musyarakah, PSAK, Fatwa MUI, Penilaian aset, Aset berwujud, Aset tidak berwujud
%N No. 1
%P 123-140
%T FATWA MUI, PSAK DAN PRAKTIK MUSYARAKAH
%U https://digilib.uin-suka.ac.id/id/eprint/29827/
%V 15
%X This descriptive qualitative study aims to look at the application  of the musyarakah on BMT "X" as well as a review of allegiance against  the standards that have been set. This study uses two data sources. The  source of primary data obtained through interviews and observations  that occur in BMT, whereas the comparison data comes from the library  of the MUI Fan-va and PSAK No. 106 (Musyarakah). The conclusion this  research indicates that the BMT "X" has not been fully able to implement  musyarakah contract according to the rules. There are some practices  that are still not perfect. The existence of some part of the MUI Fatwa  and PSAK which are not in line yet, so there is still some confusion that  happens on the practice.  Keywords: Musyarakah, PSAK, MUI Fatwa, Assets Valuation, Tangible  Assets, Intangible Assets.  [INDONESIA]  Penelitian deskriptif kualitatif ini bertujuan untuk me1ihat  penerapan akad musyarakah pada BMT ''X'' serta mengkaji kepatuhannya  terhadap standar-standar yang telah ditetapkan. Penelitian   menggunakan dua sumber data. Sumber data primer didapat melalui  wawancara dan pengamatan yang terjadi di BMT, sedangkan data  pembanding berasa1 dari kepustakaan yang berupa Farwa MUI dan PSAK  No. 106 (Musyarakah). Kesimpulan penelitian ini menunjukkan bahwa  BMT "X" belum sepenuhnya dapat menerapkan akad musyarakah sesuai  dengan aturan. Terdapat beberapa praktik yang masih belum sempurna.  Adanya beberapa bagian t~nwa MUI dan PSAK yang belum seja1an,  sehingga masih banyak kerancuan yang te1jadi pada praktik dilapangan.  Kata Kunci: Musyarakah, PSAK, Fatwa MUI, Penilaian aset, Aset berwujud, Aset tidak berwujud.