IMPLEMENTASI PSAK 102 ATAS TRANSAKSI MURABAHAH PADA BANK BNI SYARIAH CABANG MALANG
| Main Author: | AYUNINGTYAS, RETNO |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14857/ |
Daftar Isi:
- The purpose of this study was to exam whether the accounting treatment of murabahah financing at Bank BNI Syariah Branch Malang is in conformity with the provisions of PSAK No. 102 Technical analysis of the data used is to describe the accounting treatment of murabahah financing, examine the accounting treatment of Murabahah financing at Bank BNI Syariah Malang with PSAK No 102 of 2007 on accounting murabahah The results of the analysis of the accounting treatment of murabahah financing will be undertaken at the Bank BNI Syariah Malang can be concluded that the Bank Syariah Mandiri Branch Malang is almost fully implemented the provisions in PSAK No. 102 in 2007. It can be seen from the activities of the recognition, measurement, valuation, presentation is almost in accordance with PSAK 102 No. 102 in 2007 Based on the above conclusions, Bank BNI Syariah Branch Malang in recognition pieces after the purchase contract is awarded if customers pay off the old murabahah financing murabaha and make a new contract, and the bank does not give a discount on debtors murabaha. While in PSAK No. 102 at the time of purchase discounts given to customers after the contract is in the process of settlement of accounts receivable or receivables when customers pay off. But customers are not harmed by the bank in recognition of purchase discounts. Bank does not recognize pieces after the purchase contract as margin / profit, it will be returned to the customer because the customer is right. Therefore at the time of recognition of chunks and pieces murabahah murabahah installment on Bank BNI Syariah Branch Malang said was not in accordance with PSAK No.. 102 Revised 2007.