Current Accounts and Placements with Bank Indonesia
2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedg. Piutang
g. Receivables
Piutang adalah tagihan yang timbul dari pembiayaan berdasarkan akad murabahah dan akad istishna. Receivables represent claims arising from murabahah agreement and istishna agreement. Murabahah adalah transaksi penjualan barang yang harga perolehan dan keuntungan margin yang disepakati oleh penjual dan pembeli. Murabahah dapat dilakukan berdasarkan pesanan atau tanpa pesanan. Bank hanya melakukan transaksi murabahah dengan pesanan. Dalam murabahah berdasarkan pesanan, Bank melakukan pembelian barang setelah ada pemesanan dari nasabah. Pada saat akad murabahah, piutang murabahah diakui sebesar biaya perolehan aset murabahah ditambah keuntungan margin yang disepakati. Piutang murabahah disajikan sebesar nilai bersih yang dapat direalisasi, yakni saldo piutang dikurangi dengan cadangan penyisihan kerugian. Margin murabahah yang ditangguhkan disajikan sebagai pos lawan piutang murabahah. Murabahah is sales transaction for goods in which purchase price and margin are agreed by both buyer and seller. Murabahah can be conducted with or without an order. The Bank only conducts murabahah transaction with order. In murabahah with order, the Bank purchases the goods once an order has been placed by the customer. At the time of murabahah agreement, a murabahah receivable is recognized equivalent to the acquisition cost of the murabahah assets plus the agreed margin. Murabahah receivables are stated at net realizable value, that is the balance of the receivables less allowance for possible losses. Deferred murabahah margin is presented as a contra account of murabahah receivables. Istishna adalah akad penjualan antara al- mustashni pembeli dan al-shani produsen yang juga bertindak sebagai penjual. Berdasarkan akad tersebut, pembeli memesan ke produsen untuk membuat atau mengadakan al-mashnu barang pesanan sesuai spesifikasi yang diisyaratkan pembeli dan menjualnya dengan harga yang disepakati. Istishna is a sales agreement between al-mustashni buyer and al-shani manufacturer that also acting as the seller. Based on the agreement, the buyer orders to the manufactures to produce or supply al- mashnu goods ordered according to specifications required by the buyer at an agreed price. Piutang istishna disajikan sebesar tagihan termin kepada pembeli akhir dikurangi dengan cadangan penyisihan kerugian. Margin istishna yang ditangguhkan disajikan sebagai pos lawan piutang istishna. Istishna receivables are stated at the amount billed to customer less allowance for possible losses. Deferred istishna margin is presented as a contra account of istishna receivables.h. Pinjaman Qardh
h. Funds of Qardh
Pinjaman qardh adalah penyaluran dana dengan akad qardh. Funds of qardh represents a distribution of funds with qardh agreement. Akad qardh adalah akad pinjaman dana kepada nasabah dengan ketentuan bahwa nasabah wajib mengembalikan dana yang diterimanya pada waktu yang telah disepakati. Qardh agreement is a borrowing agreement with the condition that the borrower should repay the loan at a specified period of time.Parts
» Annual Report BRISyariah 2013
» Giro BRISyariah iB Deposito BRISyariah iB
» KPR BRISyariah iB KPR BRISyariah iB
» KKB BRISyariah iB KKB BRISyariah iB
» Pembiayaan Kepemilikan PKEBRISyariahiBGoldFinancing
» Gunawan Yasni KMG BRISyariah iB Multi Purpose Ownership KMG BRISyariah
» Line Of Bussiness LOB 2. Line Of Support LOS Risk Management 2. Compliance Desk
» RISIKO PEMBIAYAAN Annual Report BRISyariah 2013
» RISIKO PASAR RISIKO LIKUIDITAS MARKET RISK
» LIQUIDITY RISK RISIKO OPERASIONAL
» OPERATIONAL RISK Annual Report BRISyariah 2013
» RISIKO KEPATUHAN COMPLIANCE RISK
» Pendirian Bank dan Informasi Umum
» UMUM UMUM lanjutan UMUM lanjutan
» Boards of Commissioners, Directors, Sharia Supervisory Board and Employees
» UMUM lanjutan Annual Report BRISyariah 2013
» Dasar Penyajian Laporan Keuangan
» Basis of Financial Statements Presentation Pernyataan Kepatuhan
» Basis of Financial Statements Presentation continued
» Transaksi dengan Pihak-Pihak Berelasi
» Transactions with Related Parties
» Cadangan Allowance for Possible Losses on Earning and Non-Earning Assets
» Cadangan Allowance for Possible Losses on Earning and Non-Earning Assets continued
» Allowance for Possible Losses on Earning and Non-Earning Assets continued
» Giro dan Penempatan pada Bank Indonesia
» Current Accounts and Placements with Bank Indonesia
» Current Accounts with Other Banks
» Investasi pada Surat Berharga
» Investments in Marketable Securities
» Investasi pada Surat Berharga lanjutan
» Pinjaman Qardh lanjutan SUMMARY
» Aset yang Diperoleh untuk Ijarah
» Aset Tetap Premises and Equipment
» Premises and Equipment continued
» Liabilitas Segera Obligations Due Immediately
» Simpanan dari Nasabah dan Bank Lain
» Deposits from Customers and Other Banks
» Dana Syirkah Temporer SUMMARY
» Temporary Syirkah Funds SUMMARY
» Dana Syirkah Temporer lanjutan
» Temporary Syirkah Funds continued
» Pendapatan Pengelolaan Dana oleh Bank
» Hak Pihak Ketiga atas Bagi Hasil Dana
» Pendapatan Imbalan Jasa Perbankan
» Fee Based Income from Banking Services
» Employee Benefits Imbalan kerja jangka pendek
» Imbalan Kerja lanjutan SUMMARY
» Employee Benefits continued Program pensiun iuran pasti lanjutan
» Taxation continued Penggunaan Pertimbangan dan Estimasi
» Penggunaan Pertimbangan dan Estimasi
» IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
» The annual average bonus rate and Minimum
» GIRO PADA BANK LAIN lanjutan
» By Purpose: INVESTMENTS IN MARKETABLE SECURITIES
» INVESTASI PADA SURAT BERHARGA INVESTASI
» INVESTASI Annual Report BRISyariah 2013
» PIUTANG RECEIVABLES Annual Report BRISyariah 2013
» PIUTANG lanjutan RECEIVABLES continued
» PIUTANG lanjutan Annual Report BRISyariah 2013
» RECEIVABLES continued Annual Report BRISyariah 2013
» PINJAMAN QARDH FUNDS OF QARDH
» PINJAMAN QARDH lanjutan FUNDS OF QARDH continued
» PINJAMAN QARDH lanjutan Annual Report BRISyariah 2013
» FUNDS OF QARDH continued PEMBIAYAAN MUDHARABAH MUDHARABAH FINANCING
» PEMBIAYAAN MUDHARABAH lanjutan Annual Report BRISyariah 2013
» MUDHARABAH FINANCING continued Annual Report BRISyariah 2013
» MUDHARABAH FINANCING continued PEMBIAYAAN MUSYARAKAH MUSYARAKAH FINANCING
» PEMBIAYAAN MUSYARAKAH lanjutan Annual Report BRISyariah 2013
» MUSYARAKAH FINANCING continued Annual Report BRISyariah 2013
» ASET YANG DIPEROLEH UNTUK IJARAH ASSETS ACQUIRED FOR IJARAH
» ASET TETAP lanjutan PREMISES AND EQUIPMENT continued
» LIABILITAS SEGERA lanjutan OBLIGATIONS DUE IMMEDIATELY continued
» BAGI HASIL YANG BELUM DIBAGIKAN UNDISTRIBUTED REVENUE SHARING
» GIRO WADIAH WADIAH DEMAND DEPOSITS
» TABUNGAN WADIAH WADIAH SAVINGS DEPOSITS
» SIMPANAN DARI BANK LAIN DEPOSITS FROM OTHER BANKS
» PINJAMAN YANG DITERIMA FUND BORROWING
» UTANG PAJAK lanjutan TAXES PAYABLE continued
» LIABILITAS LAIN-LAIN OTHER LIABILITIES
» TABUNGAN MUDHARABAH MUDHARABAH SAVINGS DEPOSITS DEPOSITO MUDHARABAH MUDHARABAH TIME DEPOSITS
» DEPOSITO MUDHARABAH lanjutan MUDHARABAH TIME DEPOSITS continued
» EKUITAS EQUITY Annual Report BRISyariah 2013
» EKUITAS lanjutan EQUITY continued
» PENDAPATAN DARI JUAL BELI INCOME FROM SALES AND PURCHASES
» PENDAPATAN BAGI HASIL INCOME FROM PROFIT SHARING
» PENDAPATAN DARI IJARAH - NETO INCOME FROM IJARAH - NET
» PENDAPATAN USAHA UTAMA LAINNYA OTHER MAIN OPERATING INCOME
» HAK PIHAK KETIGA ATAS BAGI HASIL THIRD PARTIES’ SHARE ON RETURN
» PENDAPATAN USAHA LAINNYA OTHER OPERATING INCOME
» BEBAN CADANGAN PENYISIHAN KERUGIAN ASET PRODUKTIF DAN NON-PRODUKTIF -
» BEBAN GAJI DAN TUNJANGAN SALARIES AND BENEFITS
» UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE
» PENDAPATAN DAN Annual Report BRISyariah 2013
» INFORMASI MENGENAI Annual Report BRISyariah 2013
» ESTIMASI LIABILITAS IMBALAN KERJA ESTIMATED
» ESTIMASI LIABILITAS Annual Report BRISyariah 2013
» JAMINAN PEMERINTAH Annual Report BRISyariah 2013
» GOVERNMENT GUARANTEES Annual Report BRISyariah 2013
» Type of relationships and related parties transactions continued
» Transaction with related parties
» Transaction with related parties continued
» INFORMASI MENGENAI TRANSAKSI DENGAN PIHAK BERELASI lanjutan
» ANALISA JATUH TEMPO MATURITY ANALYSIS
» ANALISA JATUH TEMPO lanjutan MATURITY ANALYSIS continued
» Manajemen Risiko Kredit MANAJEMEN RISIKO RISK MANAGEMENT
» Credit Risk Management MANAJEMEN RISIKO RISK MANAGEMENT
» Manajemen Risiko Kredit lanjutan
» Credit Risk Management continued
» Risiko Likuiditas Liquidity Risk
» Risiko Likuiditas lanjutan Liquidity Risk continued
» Risiko Operasional Operational Risk
» Risiko Operasional lanjutan Operational Risk continued
» Risiko Hukum MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Legal Risk MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko Hukum lanjutan MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Legal Risk continued MANAJEMEN RISIKO lanjutan RISK MANAGEMENT continued
» Risiko Reputasi Reputational Risk
» Risiko Strategis Strategic Risk
» Risiko Strategis lanjutan Strategic Risk continued
» Risiko Kepatuhan lanjutan Compliance Risk continued
» PERJANJIAN KERJASAMA COOPERATION AGREEMENTS
» PERJANJIAN KERJASAMA lanjutan COOPERATION AGREEMENTS continued
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