Investasi pada Surat Berharga lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI lanjutan
2. SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES continuedh. Pinjaman Qardh lanjutan
h. Funds of Qardh continued
Pinjaman qardh meliputi pembiayaan dengan akad hawalah dan rahn. Akad hawalah adalah akad pengalihan utang dari pihak yang berutang nasabah kepada pihak lain Bank yang wajib menanggung atau membayar. Atas transaksi ini Bank mendapatkan imbalan ujrah dan diakui sebagai pendapatan pada saat diterima. Qardh receivables includes hawalah and rahn financing agreement. Hawalah is transfer of debts from debtors to other party Bank which obligate to shouldered or paid. The Bank will obtain a fee ujrah from this transaction, which is recognized as income when receipt. Rahn merupakan transaksi gadai barang atau harta dari nasabah kepada Bank dengan uang sebagai gantinya. Barang atau harta yang digadaikan tersebut dinilai sesuai harga pasar dikurangi persentase tertentu. Bank akan mendapatkan imbalan ujrah yang diakui sebagai pendapatan pada saat diterima. Rahn represents the pawning goods or assets owned by the customer to the Bank for an equivalent amount of money. Assets or goods mortgaged are appraised based on market value, less a certain percentage. The Bank will obtain a fee ujrah which is recognized as income upon receipt. Pinjaman qardh diakui sebesar jumlah dana yang dipinjamkan pada saat terjadinya. Kelebihan penerimaan dari pinjaman atas qardh yang dilunasi diakui sebagai pendapatan pada saat terjadinya. Pinjaman qardh disajikan sebesar saldonya dikurangi cadangan penyisihan kerugian. Bank menetapkan cadangan penyisihan kerugian qardh berdasarkan penelaahan atas masing- masing saldo. Qardh receivables is recognized at the same amount of funds lent when these occur. Any excess amount paid by the borrower in repaying a qardh is recognized as revenue when these are incurred. Qardh receivables is stated at its outstanding balances less allowance for possible losses. The Bank provides allowance for possible losses on qardh based on the review quality of the individual outstanding balances.i. Pembiayaan
i. Financing
Pembiayaan mudharabah adalah penanaman dana dari pemilik dana shahibul maal kepada pengelola dana mudharib untuk melakukan kegiatan usaha tertentu, dengan menggunakan bagi laba-bersih net profit sharing atau metode bagi hasil usaha-kotor gross profit margin antara kedua belah pihak berdasarkan nisbah yang telah disepakati sebelumnya. Bank mengenakan bagi hasil berdasarkan metode bagi hasil usaha-kotor gross profit margin. Mudharabah financing is investments of funds from the owner of funds shahibul maal to the fund manager mudharib to conduct a certain business activity, with net profit sharing or gross profit margin method between the two parties based on mutually agreed predetermined nisbah. The Bank uses profit sharing scheme based on gross profit margin method. Pembiayaan mudharabah dinyatakan sebesar saldo pembiayaan dikurangi dengan cadangan penyisihan kerugian. Bank menetapkan cadangan penyisihan kerugian sesuai dengan kualitas pembiayaan berdasarkan penelaahan atas masing-masing saldo pembiayaan. Apabila sebagian pembiayaan mudharabah mengalami kehilangan sebelum dimulainya usaha karena adanya kerusakan atau sebab lainnya tanpa adanya kelalaian atau kesalahan pihak pengelola dana, maka rugi tersebut mengurangi saldo pembiayaan mudharabah dan diakui sebagai kerugian Bank. Mudharabah financing is stated at the outstanding balances, net of allowance for possible losses. The Bank provides allowance for possible losses based on the financing quality as determined by a review of balance each financing. In the event that a portion of the mudharabah financing lost prior to the start up of operations due to damage or any other reasons without negligence or error on the part of the fund manager, the loss shall be deducted from mudharabah financing balance and recognized as a loss by the Bank.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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