Electronic Resource

Accounting Treatment On Spectrum Frequency

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Purpose: This study aims to investigate the transactions, accounting asset
treatments, and sharia perspectives of frequency spectrum that owned and managed
by Ministry of Communication and Informatics of Indonesia.
Method: The research method used is qualitative method through the elaboration
of exploratory and explanatory research methods.
Result: Based on the secondary data and interview results, there are three research
results. The first result of study shows that the transaction between owner and user
of frequency spectrum is a rental transaction; the user will be charged an
interconnection fee and a usufructuary fee. The second result describe that the users
classify the frequency spectrum as an intangible asset (license) based on the
characteristic of the transaction with owners. Meanwhile, the Ministry of
Communication and Informatics as the owner is irrelevant classifying the frequency
spectrum as an intangible asset because there is no reliable valuation of the
frequency spectrum. But, based on the literature studies and interviews, the
frequency spectrum could be classified as fixed/ tangible assets. The last result
indicates that all transactions carried out by the owners and users of frequency
spectrum are not indicated gharar, based on perspective of Wahbah Zuhaili that
supported by Islamic scholar interview results

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Detail Information

Series Title

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Call Number

REF 657 HID a

Publisher

Bogor : IAI Tazkia., 2022

Collation

AS

Language

English

ISBN/ISSN

NIM.18102044

Classification

657

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

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Specific Detail Info

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Statement of Responsibility

Nafisatul Hidayah

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