EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH (PSAK no. 105 pada Koperasi Agro Niaga Indonesia Syariah Jatim)
| Main Author: | Terisa, Shinda |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14628/ |
Daftar Isi:
- The research is a case study on Agro Niaga Indonesia Syariah Cooperation Unit Business of East Java titled: “Evaluation of Mudharabah Financing Accounting (PSAK No. 105) in Agro Niaga Indonesia Syariah Cooperation Unit Business of East Java”. The research purpose is to find out mudharabah financing accounting treatment in Agro Niaga Indonesia Syariah Cooperation Unit Business of East Java and evaluating its conformity with PSAK No. 105 about mudharabah accounting. Analytical tool used is descriptive, which is describing in focus condition about research object according to data collected. So, mudharabah financing accounting started from measurement, statement, revelation, and presentation can be described and evaluated as PSAK No.105. Analytical result found that mudharabah accounting treatment in KANINDO Syariah of East Java involved measurement, statement, revelation, and presentation has conformed PSAK No. 105.