PERBANDINGAN SUKUK DAN OBLIGASI (TELAAH DARI PERSPEKTIF KEUANGAN DAN AKUNTANSI)
Abstract: The substance of
financial system is to find reasonable solution for existing practical
problems. Both of these vehicles, sukuk and conventional bonds, attempt to
mobilize the fund from surplus spending unit to shortage spending units.Sukuk
investment is often regard as identical with conventional bond.
There are fundamental differences between the two.In the conventional
bond the underlying asset is money (debt) and in the sukuk the underlying
assets is indeed an assets. The two solutions are clearly not identical;the
fundamental diference in their structure has great religious difference .The
conventional bond are based on debt instrument while Sukuk financing based on
equity method.
Penulis: Indah Purnamawati
Kode Jurnal: jpakuntansidd130790
