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Accounting Treatment Analiysis Of Sria Sharia Restricted Intermediary Account):On Balance Sheet VS Off Balance Sheet

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The purpose of this thesis is to analyze problem priorities, solution priorities, and
strategy priorities in the problem of determining the accounting treatment of SRIA
(Sharia Restricted Intermediary Account) products that are more appropriate on
sharia banking financial statements. This research using qualitative data collection
techniques was conducted by disseminating questionnaires to 7 Respondents
econsisting of Practitioners, Regulators and Academics. Data analysis techniques
use Analytical Network Process with Super decision 2.40 software to structure the
model and determine the value of normalization and limitation with pairwise
comparison. The results of this study show that the priority indicators in the
problem cluster is SRIA Accounting Treatments comply with Global Guidelines
with a value of 0.299, and has a cluster of solutions that can solve and solve
problems that are researched, namely the recorded off balance sheet indicator with
a value of 0.324 and by performing strategies to solve problems. In the cluster the
highest value strategy is Follows AAOIFI FAS 27 Guidelines with a value weight
of 0.336. This research is the first comprehensive research that discusses the
analysis of SRIA accounting treatment in Islamic banking by weighting using ANP
and Microsoft excel.

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Detail Information

Series Title

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Call Number

REF 657 PRA a

Publisher

Bogor : STEI TAZKIA., 2021

Collation

AS

Language

English

ISBN/ISSN

NIM.17101220

Classification

657

Content Type

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Media Type

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Carrier Type

-

Edition

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Subject(s)

SRIA ( Sharia Restricted Intermediary Account)
On Balance Sheet
Off Balance Sheet
ANP ( Analytical Networkl Process)

Specific Detail Info

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Statement of Responsibility

Jodi Prasetyo

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