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	<title>APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN  BANK SYARIAH ? | Siregar | Jurnal Akuntansi Multiparadigma</title>
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<meta name="keywords" content="basis kas; basis akrual; standar akuntansi, distribusi bagi hasil" />
	
	    
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	<meta name="DC.Date.created" scheme="ISO8601" content="2016-07-25"/>
	<meta name="DC.Date.dateSubmitted" scheme="ISO8601" content="2016-01-21"/>
	<meta name="DC.Date.issued" scheme="ISO8601" content="2016-04-25"/>
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	<meta name="DC.Description" xml:lang="en" content="   Abstrak: Apakah Distribusi Bagi Hasil     Cash Basis     Berkeadilan Bagi    Deposan Bank Syariah?   Artikel ini bertujuan untuk menganalisis  metode pendistribusian bagi hasil bank syariah di Indonesia dengan berfokus kepada penerapan basis kas. Artikel ini menggunakan pendekatan  kritis berdasarkan teori keadilan yang menekankan pada analisis koherensi atau konsistensi. Hasil studi menunjukkan bahwa distribusi bagi  hasil basis kas tidak diterapkan secara konsisten untuk seluruh   stakeholder   bank syariah. Hal ini menyebabkan penerimaan yang lebih rendah  untuk deposan. Studi ini merekomendasikan perlunya revisi terhadap  standar akuntansi syariah agar menerapkan basis akrual pada semua  bentuk distribusi bagi hasil.                                Abstract: Is Cash-Basis Profi-and-Loss Sharing Distribution Just      for Islamic Bank Depositors?     This article aims to analyze the distribution method of the profi sharing of Islamic bank in Indonesia which focusing in the application of cash basis. This article uses a critical approach    which based in a theory of justice that emphasizes on the analysis of coherence or consistency. The study shows that the distribution of cash basis    profi sharing are not applied consistently to all stakeholders in Islamic    banks. This causes the lower receipts for depositors. This study recommends for a revision of the sharia accounting standards which apply to all    forms of accrual basis for the profi sharing distribution.                        "/>
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				<meta name="DC.Title" content="APAKAH DISTRIBUSI BAGI HASIL CASH BASIS ADIL BAGI DEPOSAN  BANK SYARIAH ?"/>
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