PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH BERDASARKAN PSAK NO. 102 TENTANG AKUNTANSI MURABAHAH (Studi Kasus Pada Bank BRI Syariah Sidoarjo)
| Main Author: | Nabila, - |
|---|---|
| Format: | Thesis NonPeerReviewed application/pdf |
| Terbitan: |
, 2011
|
| Subjects: | |
| Online Access: |
http://eprints.upnjatim.ac.id/1764/1/file1.pdf http://eprints.upnjatim.ac.id/1764/2/file2.pdf http://eprints.upnjatim.ac.id/1566 http://eprints.upnjatim.ac.id/1764/ |
Daftar Isi:
- Purpose of this research is to study is accounting treatment of defrayal of murabahah done by PT. BRI Syariah Sidoarjo have been as according to PSAK No102 the year 2007. The method of study used included a descriptive survey by collecting the data and then interpreting and analyzing them that can result in the information that can be used to solve any problem faced. The data included primary and secondary ones. Result of accounting treatment analysis of defrayal of murabahah done by researcher at inferential PT. BRI Syariah Sidoarjo that PT. BRI Syariah Sidoarjo has applied the rule in accountancy standard Perbankan Syariah No102, but still happened unconformability at procedure of funding murabahah. Based on above conclusion, PT. BRI Syariah Sidoarjo has applied the rule in PSAK No. 102. Researcher only wish member suggestion to negate of giving a letter of attorney to client in process of realization of defrayal of murabahah identified able to happened insincerity causing can harm the side of PT. BRI Syariah Sidoarjo.