EVALUASI PERLAKUAN AKUNTANSI PRINSIP BAGI HASILPADA PT. BANK RAKYAT INDONESIA (Persero) Tbk.KANTOR CABANG SYARIAH MALANG
| Main Author: | Putri, Vietta Chandrasari |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2007
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/10170/1/EVALUASI_PERLAKUAN_AKUNTANSI_PRINSIP_BAGI_HASILPADA_PT.pdf http://eprints.umm.ac.id/10170/ |
Daftar Isi:
- This research is a case study on PT. Bank Rakyat Indonesia (Persero) Tbk. Malang Sharia Branch Office with the title "Evaluation of Accounting Treatment Principles For The yield on the PT. Bank Rakyat Indonesia (Persero) Tbk. Malang Sharia Branch Office. " The purpose of this study is to determine suitability for the accounting treatment of transactions in financial products profit and loss sharing at PT. Bank Rakyat Indonesia (Persero) Tbk. Malang Sharia Branch Office to the provisions under SFAS No.59 on Accounting for Islamic Banking. In this study, the authors focus on the accounting principle of profit sharing on profit and loss sharing financing products that include the identification, measurement, recognition, registration, disclosure and presentation. From the results of analysis show that the ratio between the accounting treatment of profit and loss sharing financing products that include the identification, measurement, recording, disclosure and presentation applied by PT. Bank Rakyat Indonesia (Persero) Tbk. Sharia Branch Offices with SFAS No.59 Malang on Accounting for Islamic Banking is in compliance. Based on the above conclusions, the writer implies that the PT. Bank Rakyat Indonesia (Persero) Tbk. Malang Sharia Branch Office to apply the accounting treatment of profit and loss sharing financing products in accordance with SFAS No.59 on Accounting for Islamic Banking.