ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH (JUAL-BELI) PADA PT. BPRS DAYA ARTHA MENTARI BANGIL-PASURUAN
| Main Author: | MARFU’AH, MARFU’AH |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/4793/1/ANALISIS_PERLAKUAN_AKUNTANSI_PEMBIAYAAN_MURABAHAH.pdf http://eprints.umm.ac.id/4793/ |
Daftar Isi:
- This research is a case study on PT. Artha Daya BPR Syariah sun-Pasuruan Bangil entitled "Accounting Treatment Financing Analysis Murabaha (Sale and Purchase) at PT. Artha Daya BPR Syariah Mentari Pasuruan ". The purpose of this study was to determine whether the accounting treatment murabaha financing at PT. Artha Daya BPR Syariah Pasuruan sun is in conformity with the provisions of PSAK No. 102 in 2007. Data analysis technique used is to describe the results of descriptive studies, which describe the accounting treatment murabaha financing, compare accounting murabaha financing products in BPRS Mentari Artha Daya Pasuruan with PSAK No. 102 of 2007 on accounting murabaha and interpret the results of comparison to assess the suitability and compliance with financial accounting treatment murabaha. The results of analysis of financial accounting treatment murabaha researchers who conducted the BPRS Artha Daya Pasuruan sun can be concluded that the BPRS Artha Daya Pasuruan sun has implemented the provisions contained in Accounting Standard No. Murabaha. 102 in 2007. This can be seen from the activities of the recognition, measurement and disclosure, although the presentation of financial statements are still there is a discrepancy in the presentation of murabaha margin. Based on the above conclusions, BPRS Artha Daya Pasuruan sun has implemented the provisions contained in PSAK No. 102 in 2007. Researchers only give advice when purchasing goods for the BPRS customers expect to find cheaper goods to the customer and according to agreement of both parties.