Analisa Penerapan dan Akuntansi Pembiayaan Mudharabah pada PT. Bank Perkreditan Rakyat Syariah Al Wasliyah Medan
| Main Author: | Nasution, Yusneni Afrita |
|---|---|
| Other Authors: | Jafar, Hotmal |
| Format: | Student Papers |
| Bahasa: | ind |
| Subjects: | |
| Online Access: |
http://repository.usu.ac.id/handle/123456789/30540 |
Daftar Isi:
- As a financial institution which is engaged in Islamic banking, Rural Banks (RB) Sharia Al Washliyah be guided by SFAS No. 105 which regulates the accounting procedures mudaraba. Islamic banks use the principle of mudaraba (profit sharing) with the investment account holders (depositors/savers) in raising funds and can also carry out the provision of financing, which in very different accounting treatment. The accounting treatment relating to the transactions of financing has been provided for in SFAS No. 105 on accounting mudaraba. This study aims to determine whether the application of accounting and financing is in the Rural Bank (RB) Sharia in accordance with SFAS No. 105. In this study, the authors analyzed the data with descriptive statistics are statistics used to analyze data in ways to classify or describe the data already collected as it is without any intention to make conclusions or generalizations apply to the public. Data collection technique used observation sheets, interviews, documentation, and literature. From the data obtained and the data that an examination of the observations made at the Rural Bank (RB) Sharia Al Washliyah that the implementation of financing and accounting at the Rural Bank (RB) Sharia Al Washliyah accordance with SFAS No. 105 regarding the accounting mudharabah states that revenue sharing is recognized when cash payments.
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