EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH PADA PT. BRI SYARIAH CABANG MALANG-JAWA TIMUR
| Main Author: | Mukharomah, Mukharomah |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14575/ |
Daftar Isi:
- Giving defrayal to increase the effort society and avoid encumbering of abundant interest to client when unable to pay at the determined time , so that in defrayal of mudharabah in concerned in the transaction have to account risk together and to maximize advantage of both parties. PSAK No. 105 about treatment of accountancy defrayal of mudharabah cover confession, measurement, assessment, expression and presentation. Defrayal of mudharabah identify that is constructing the cooperation between owning fund capital but do not have capital of entrepreneurship in one of project with side that do not have fund capital but owning capital of entrepreneurship. Result of Research prove that PT. Unlucky BRI Syariah branch of Malang East Java covering confession, measurement, assessment, expression and presentation have as according to PSAK No. 105, and that have indicated that the company can give service guarantee which either due have as according to newest regulation and system.