Perkembangan Obligasi Syariah di Indonesia: Suatu Tinjauan

Siskawati, Eka (2010) Perkembangan Obligasi Syariah di Indonesia: Suatu Tinjauan. JURNAL AKUNTANSI & MANAJEMEN, 5 (2). pp. 1-9. ISSN 1858-3687

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Abstract

Sukuk is a syariah based investment aimed to mobilize the idle fund which appropriates for moslem and non moslem investors. Sukuk presented in Indonesia later than other major population moslem countries. Regulations of Sovereign Sukuk was issued in 2008, six months after corporate sukuk was firstly issued in 2002. Generally, sukuk involves three parties in the sukuk structure. However,parties to be involved in Sukuk practices in Indonesia depend on corporate need. For example, sukuk Ijarah PT.Berlian Laju Tanker Tbk was issued by the originator which is generally issued by SPV. These practices are acceptable since Spy

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:389
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:28 Oct 2016 08:49
Last Modified:08 Nov 2016 15:33

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