jawban kelompok latihan.docx - LATIHAN 1 PT A...

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LATIHAN 1. PT A menandatangani akad mudharabah dengan Bank Syariah Berjaya, Bank Syariah Berjaya sebagai pemilik dana menyerahkan Rp 100.000.000. Buatlah jurnal penyerahan dana tersebut oleh PT A dan Bank Syariah Berjaya Jawab : Bank Syariah Berjaya (Pemilik Dana) Investasi Mudharabah Rp 100.000.000 Kas Rp 100.000.000 PT A (Pengelola Dana) Kas Rp 100.000.000 Dana Syirkah Temporer Rp 100.000.000 2. Jika Bank syariah menyerahkan asset tetap dengan harga perolehan Rp 200.000.000 da akumulasi penyusutan Rp 50.000.000. saat diserahkan harga pasar asset tetap adalah Rp 125.000.000. Buatlah jurnal penyerahan tersebut oleh PT A dan Bank Syariah Berjaya. Jawab : Harga Perolehan asset Rp 200.000.000 Akm Penyusutan ( Rp 50.000.000 ) Nilai Buku Aset Rp 150.000.000 <~> Nilai Pasar Rp 125.000.000 Rugi Rp 25.000.000 Bank Syariah (Pemilik Dana) Investasi Mudharabah Rp 125.000.000 Kerugian 25.000.000 Aset Nonkas Mudharabah Rp 150.000.000 PT A (Pengelola Dana) Aset Nonkas Rp 150.000.000 Dana Syirkah Temporer Rp 150.000.000 3. PT B yang memiliki perjanjian mudharabah dengan Bank At Taufik selama 2 tahun dengan pola bagi hasil atas pendapatan 70% dan 30%.
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