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resume akuntansi perbankan syariah

resume akuntansi perbankan syariah

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Published by Sena Pamuji
resume ini berisi 2 bab, yaitu: bab 1 tentang sejarah perkembangan akuuntansi syariah dan bab 2 tentang perkembangan lembaga keuangan syariah
resume ini berisi 2 bab, yaitu: bab 1 tentang sejarah perkembangan akuuntansi syariah dan bab 2 tentang perkembangan lembaga keuangan syariah

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Published by: Sena Pamuji on Oct 04, 2011
Copyright:Attribution Non-commercial

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02/03/2014

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2 yZbhm 
2'
 
Pmkb~bf Bl}gtbgpe Zm~lmanbghbg Bl}gtbgpe Pub~ebf
Pmnmi}a nm~de~egub zmam~egtbfbg Epiba) zm~bdbnbg dedoaegbpe oimf d}b nbghpb nmpb~ubgh amaeiele xeibubf ubgh i}bp) ubet} ^oabxe dbg Zm~peb' Pmnbhebg nmpb~ dbm~bf Tea}~Tmghbf pbbt ^bp}i}iibf ibfe~ nm~bdb dbiba kbkbfbg dbg amghh}gblbg nbfbpb Gmhb~b kbkbfbgpmzm~te Puba &ubgh dekbkbf oimf ^oabxe%) pmdbghlbg E~bl dekbkbf oimf Zm~peb' Bdbz}gzm~dbhbghbg nbghpb B~bn Amllbf tm~nbtbp lm Ubabg zbdb a}pea degheg dbg Puba zbdba}pea zbgbp'Zbdb pbbt et}) bl}gtbgpe tmibf deh}gblbg dbiba nmgt}l zm~fet}ghbg nb~bgh dbhbghbg oimfzb~b zmdbhbgh pmkbl a}ibe nm~dbhbgh pbazbe z}ibgh lmanie' Zm~fet}ghbg deibl}lbg }gt}l amghmtbf}e zm~}nbfbg!zm~}nbfbg) dbg }gt}gh!~}he' Pmibeg et}) amg}~}t Pubfbtbf &>::2%)o~bgh!o~bgh Ubf}de) ubgh pbbt et} nbgubl amibl}lbg zm~dbhbghbg) amgmtbz dbg k}hb tmibfamablbe bl}gtbgpe }gt}l t~bgpblpe }tbgh!ze}tbgh am~mlb'Z~bltel bl}gtbgpe zbdb abpb ^bp}i}iibf a}ibe nm~lmanbgh pmtmibf bdb zm~egtbf BIIBFamibi}e Bi R}~
bg }gt}l amg`btbt t~bgpblpe ubgh nm~pecbt tedbl t}gbe dbg }gt}l amanbub~{blbt' Zm~egtbf BIIBF }gt}l amg`btbt t~bgpblpe ubgh nm~pecbt tedbl t}gbe tmibf amgdo~oghpmtebz egdesed} }gt}l pmgbgtebpb amghh}gblbg dol}amg btb}z}g n}lte t~bgpblpe' Bdbz}gzm~egtbf BIIBF }gt}l amanbub~ {blbt tmibf amgdo~ogh }abt Epiba pbbt et} }gt}l amg`btbtdbg amgeibe bppmt ubgh deaeielegub' Nm~lmanbghgub z~bltel zmg`btbtbg dbg zmgeibebg bppmtam~}zblbg logpml}mgpe iohep db~e lmtmgt}bg zmanbub~bg {blbt ubgh nmpb~gub defet}ghnm~dbpb~lbg zm~pmgtbpm tm~tmgt} db~e bppmt ubgh deaeiele pmpmo~bgh ubgh tmibf amamg}fel~etm~eb gepbn dbg fb}i'
 
Z~bltel Bl}gtbgpe Zmam~egtbfbg Epiba
Lmxbkenbg {blbt nm~dbazbl zbdb dede~elbggub egptet}pe Nbet}iabi oimf ^bp}i}iibf ubghnm~c}ghpe pmnbhbe imanbhb zmgueazbg {blbt nmpm~tb zmgdbzbtbg ibeg ubgh detm~eab oimfGmhb~b' Fbxb~e&2565% dbiba [bed&>::2% amgh}ghlbzlbg nbfxb zmam~egtbfbg ^bp}i}iibfamaeiele 4> zmkbnbt ubgh dehbke ubgh tm~pzmpebiepbpe dbiba zm~bg dbg t}hbp tm~pmgde~e' Bdgbgdbg Ibnbtko &>::3% amabgdbgh nbfxb z~bltel bl}gtbgpe zbdb imanbhb Nbet}iabi de {babg^bp}i}iibf nb~} nm~bdb zbdb tbfbz zmguebzbg zm~pogbi ubgh amgbghbge c}ghpe!c}ghpeimanbhb lm}bghbg Gmhb~b' Zbdb abpb tm~pmn}t) fb~tb lmlbubbg ubgh dezm~oimf Gmhb~bibghp}gh dedept~en}pelbg pmtmibf fb~tb tm~pmn}t dezm~oimf' Dmghbg dmaelebg) tedbl tm~ibi}dezm~i}lbg zmibzo~bg btbp zmgm~eabbg dbg zmghmi}b~bg Nbet}iabi' Fbi pbab nm~ibgk}t zbdbabpb Lfbiecbf Bn} Nblb~ bp Peddel'Zm~lmanbghbg zmam~egtbfbg Epiba feghhb amiez}te Tea}~ Tmghbf) Bc~elb) dbg Bpeb de{babg Lfbiecbf ]ab~ neg Lfbtbn tmibf amgeghlbtlbg zmgm~eabbg Gmhb~b pm`b~b pehgecelbg'Dmghbg dmaelebg) lmlbubbg Gmhb~b ubgh depeazbg de Nbet}iabi k}hb pmableg nmpb~' Zb~bpbfbnbt am~mloamgdbpelbg zm~i}gub zmg`btbtbg }gt}l zm~tbghh}ghkbxbnbg zmgm~eabbg dbgzmghmi}b~bg Gmhb~b' Pmibgk}tgub) Lfbiecbf ]ab~ neg Lfbtbn amgde~elbg }get lf}p}p ubghnm~gbab Dexbg&db~e lbtb dbxxbgb1t}iepbg% ubgh nm~t}hbp aman}bt ibzo~bg lm}bghbgNbet}iabi pmnbhbe nmgt}l bl}gtbneietbp Lfbiecbf btbp dbgb Nbeet}iabi ubgh amgkbde tbghh}gh kbxbngub&[bed) >::2%'Pmibgk}tgub) ~miebneietbp ibzo~bg lm}bghbg zmam~egtbfbg delmanbghlbg oimf Lfbiecbf]ab~ neg Bnd}i B{e{ &362!8>:A% nm~}zb z~bltel zmghmi}b~bg n}lte zmgm~eabbg }bgh'Lma}debg) Lfbiecbf Bi Xbimmd neg Bnd}i Abiel &8:=!82=A% amghmgbilbg `btbtbg dbg~mheptm~ ubgh tm~keied dbg tedbl tm~zepbf pmzm~te pmnmi}agub&Ibpueg) 2580) dbiba [bed) >::2%'Msoi}pe zm~lmanbghbg zmghmioibbg n}l} bl}gtbgpe amg`bzbe teghlbt tm~teghhe zbdb abpbDb}ibf Bnnbpebf' Bl}gtbgpe delibpecelbpelbg zbdb nmnm~bzb pzmpebiepbpe) bgtb~b ibegbl}gtbgpe zmtm~gblbg) zm~tbgebg) bl}gtbgpe nmgdbfb~b) bl}gtbgpe logpt~}lpe) abtb }bgh) dbg
 
> yZbhm 
zmam~elpbbg n}l} &b}detegh% &[bed) >::2%' Zbdb abpb et}) puptma zman}l}bg tmibfamghh}gblbg aodmi n}l} nmpb~) ubgh amiez}te;!
 
Kb~edbf Bi!Lfb~bk &ae~ez
~m`mesbnim p}npedeb~u imdhm~ 
%) am~}zblbg zman}l}bgzmam~egtbf tm~fbdbz ze}tbgh zbdb egdesed} btbp {blbt tbgbf) fbpei zm~tbgebg) pm~tb fmxbgtm~gbl ubgh nmi}a denbub~ dbg `e`eibg ubgh tmibf denbub~ &Ibpueg) 2580) dbiba [bed)>::2%' Ze}tbgh de`btbt de pbt} loioa dbg `e`eibg zmanbub~bg de loioa ubgh ibeg'!
 
Kb~edbf Bg!Gbcbrbt &k}~gbi zmghmi}b~bg%) am~}zblbg zman}l}bg ubgh deh}gblbg }gt}l amg`btbt zmghmi}b~bg Gmhb~b'!
 
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Bi Lfetabf) amg}gk}llbg totbi zmgdbzbtbg dbg zmghmi}b~bg ubgh den}bt pmtebz n}ibg&Neeg Kbcb~) 2562) dbiba [bed) >::2%'!
 
Bi Lfetabf Bi Kbam
bf) ibzo~bg lm}bghbg loaz~mfmgpec ubgh nm~epelbg hbn}ghbg bgtb~bibzo~bg ibnb ~}he dbg gm~b`b &zmgdbzbtbg) zmghmi}b~bg) p}~zi}p) dbg dmce`et) nmibgkb }gt}l bppmt ibg`b~ ab}z}g bppmt tmtbz% ubgh deibzo~lbg de blfe~ tbf}g' Dbiba zm~fet}ghbg dbgzmgm~eabbg {blbt) }tbgh {blbt delibpecelbpelbg dbiba ibzo~bg lm}bghbg amgkbde tehblbtmho~e) ubet}
`oiim`tbnim dmntp) do}ntc}i dmntp) dbg }g`oiim`tbnim dmntp
&Ibpueg) dbiba[bed) >::2%'
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Nm~de~egub Nbgl Pub~ebf de Egdogmpeb
Hbhbpbg }gt}l amgde~elbg nbgl pub~ebf de Egdogmpeb pmnmgb~gub p}dbf a}g`}i pmkbl zm~tmghbfbg tbf}g 258:!bg' Fbi ege dene`b~blbg zbdb pmaegb~ gbpeogbi F}n}ghbg Egdogmpeb!Tea}~ Tmghbf zbdb 2584 dbg zbdb tbf}g 2583 dbiba pmaegb~ egtm~gbpeogbi ubghdepmimghhb~blbg oimf Imanbhb Pt}de Eia}!Eia} Lmabpub~blbtbg&IPEL% dbg UbubpbgNfegmlb T}ghhbi Elb' Gba}g) bdb nmnm~bzb bibp bg ubgh amghfbanbt tm~mbiepbpegub edm ege;2%
 
Ozm~bpe nbgl pub~ebf ubgh amgm~bzlbg z~egpez nbhe fbpei nmi}a debt}~) dbgl b~mgb et})tedbl pmkbibg dmghbg ]] Zolol Zm~nbglbg ubgh nm~ibl}) ublge ]] Go 24/2538'>%
 
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Abpef dezm~tbgublbg) pebzb ubgh nm~pmdeb amgb~}f aodbi dbiba
smgt}~b
pmab`ba et}<pmamgtb~b zmgde~ebg nbgl nb~} db~e Tea}~ Tmghbf abpef de`mhbf) bgtb~b ibeg zmanbtbpbgnbgl bpegh ubgh egheg aman}lb lbgto~gub de Egdogmpeb'Blfe~gub hbhbpbg amghmgbe nbgl pub~ebf et} a}g`}i ibhe pmkbl tbf}g 2566) de pbbtzmam~egtbf amghmi}b~lbg Zblmt Lmnekblbg Oltonm~&Zblto% ubgh nm~epe ienm~biepbpe egd}pt~uzm~nbglbg' Zb~b }ibab zbdb xblt} et} nm~}pbfb }gt}l amgde~elbg nbgl nmnbp n}ghb) tbzetedbl bdb pbt}z}g zm~bghlbt fol}a ubgh dbzbt de~}k}l) lm`}bie nbfxb zm~nbglbg dbzbt pbkbamgmtbzlbg n}ghb pmnmpb~ :-' Pmtmibf bdbgub ~mloamgdbpe db~e iolblb~ub }ibab tmgtbghn}ghb nbgl dbg zm~nbglbg de @epb~}b) Noho~ tbghhbi 25!>> Bh}pt}p 255:) ubgh lma}debgdenbfbp imnef dbiba zbdb A}pubxb~bf Gbpeogbi&A}gbp% ES Abkmiep ]ibab Egdogmpeb&A]E%ubgh nm~ibghp}gh de Fotmi Pbfed Kbub) Kblb~tb) >>!>= Bh}pt}p 255:) denmgt}libf lmioazol lm~kb }gt}l amgde~elbg nbgl pub~ebf de Egdogmpeb'Nbgl A}babibt Egdogmpeb ibfe~ pmnbhbe fbpei lm~kb tea zm~nbglbg A]E tm~pmn}t de btbp'Bltm zmgde~ebg ZT Nbgl A}babibt Egdogmpeb detbgdbtbghbge zbdb tbghhbi 2 Gozmanm~ 2552'Zbdb pbbt bltm zmgde~ebg ege tm~l}az}i loaetamg zmanmiebg pbfba pmnbgubl ^Z 64Aeieb~'
 
0 yZbhm 
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Nbgl }a}a btb} nbgl zm~l~mdetbg ~blubt ubgh lmhebtbg }pbfbgub tedbl nm~dbpb~lbgz~egpez nbhe fbpei) tedbl dezm~lmgbglbg amibl}lbg lmhebtbg }pbfb ubgh nm~dbpb~lbgz~egpez nbhe fbpei'Dbiba amgkbibglbg zm~bggub) nbgl pub~ebf nm~ibgdbplbg zbdb ]] Zm~nbglbg Go' 8tbf}g 255> dbg Zm~bt}~bg Zmam~egtbf Go' 8> tbf}g 255> tmgtbgh nbgl nm~dbpb~lbg z~egpeznbhe fbpei ubgh lma}debg dekbnb~lbg dbiba P'M NE Go >=/4/NZZZ tbghhbi >5 Cmn~}b~e 2550)ubgh zbdb zololgub amgmtbzlbg fbl!fbl bgtb~b ibeg;2%
 
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nbet}i abbi xbttbaxei
&NAT%' Pmtmibf d}b tbf}g nm~ozm~bpe)Nbgl A}babibt amgpzogpo~e nm~de~egub bp}~bgpe Epiba) Pub~elbt Tblbc}i Egdogmpeb &PTE% dbgamgkbde pbibf pbt} zmamhbgh pbfbagub' Tehb tbf}g lma}debg) ubet} 2558) Nbgl A}babibtamgpzogpo~e iolblb~ub }ibab tmgtbgh ~mlpbdbgb pub~ebf ubgh lma}debg deel}te dmghbgnm~ozm~bpegub ^mlpbdbgb Pub~ebf oimf ZT Dbgb~mlpb Egsmptamgt Abgbhmamgt'Zm~lmanbghbg imanbhb!imanbhb lm}bghbg pub~ebf tm~hoiogh `mzbt' Pbibf pbt} bibpbggubbdbibf lb~mgb bdbgub lmublegbg ubgh l}bt de lbibghbg abpub~blbt a}piea nbfxb zm~nbglbglogsmgpeogbi et} amghbgd}gh }gp}~ ~enb ubgh deib~bgh bhbab Epiba' ^mloamgdbpe fbpeiiolblb~ub }ibab tmgtbgh n}ghb nbgl dbg zm~nbglbg et} det}k}lbg lmzbdb Abkmiep ]ibabEgdogmpeb &A]E% lmzbdb zmam~egtbf dbg pmi}~}f }abt Epiba' Lmzbdb A]E debabgbtlbg}gt}l amghbanei z~blb~pb dbiba amanmgt}l loaepe zm~nbglbg nmnbp n}ghb) zmanmgt}lbg

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