PENERAPAN AKUNTANSI PEMBIAYAAN MUSYARAKAH PADA BANK BNI SYARIAH CABANG MALANG
| Main Author: | Arifin, Zainul |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14769/ |
Daftar Isi:
- The research purpose is describing Syari’ah accounting system of Musyarakah Financing in PT. Bank BNI Syar’i of Malang branch which has run in Musyarakah commitment process and Musyarakah Financing Transaction Process and also comparing the application of 'Musyarakah’ Accounting in PT. Bank BNI Syar’i of Malang Branch with PSAK 106 of Musyarakah Commitment by Using Interview technique with Audit Internal Control party and Marketing Unit from PT. Bank BNI Syar’i of Malang Branch. Data used is ‘Syar’i’ financial report format, ‘MusyarakahÂ’ accounting treatment guide and ‘Musyarakah’ financing transaction 2009 period. Data analysis technique is analyzing Musyarakah Accounting practice in Bank BNI Syar’i of Malang branch. Started from: acknowledgement, measurement, musyarakah financing notification. Research done has proven that ‘Musyarakah’ accounting practice in BNI Syar’i of Malang Branch has suited PSAK 106, so that it is expected to fulfill accounting information system, which is relevant and reliable, so that the information would be able to fulfill useful qualitative characteristic for user as guide in making decision. From the result, researcher suggest to defend ‘Musyarakah’ accounting treatment which has been run so that it could suit the PSAK which considered as base for banking activity application.