ROSEDUR AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK SYARIAH MANDIRI CABANG JEMBER

Abstract

This study aims to determine the dominant sector economy Lamongan district for information and consideration in planning economic development. This study uses secondary data in the form of time series (time series) of the Bruto Regional Domestic Product (PDRB) Lamongan District and East Java Province in 2005-2009. Analysis tools used in this study, namely the analysis of Location Quotient (LQ), Ressuffle Coeffisient analysis, analysis and analysis of the Multiplier Klassen Tipology Workmanship. Location Quotient analysis results show the agricultural sector, financial sector, renting and business services, construction, electricity, gas and water supply, the services sector is a sector base in the district of Lamongan. Results of analysis indicate that the sector Coeffisient Ressuffle having a shift in the future of manufacturing, electricity and water sector, building sector, trade, hotels and restaurants, finance, leasing and services company. Klassen Tipology analysis showed that the advanced sector and a rapidly growing sector of electricity and clean water and the sector trade, hotels and restaurants. Work Multiplier analysis shows that the sectors that can absorb the labor of agriculture, electricity, gas and water utilities, the construction sector and services sector. The results of the analysis per sector based on the four tools of analysis shows that the sector which is the dominant sector in the district of Lamongan with the criteria developed and rapidly growing sector, the sector basis, and has a strong shift in the sector of electricity, gas and water supply.