ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN (SAK) NOMOR 102 TENTANG PEMBIAYAAN MURABAHAH (STUDI KASUS PADA KOPERASI SYARIAH NURI JAWA TIMUR)
| Main Author: | Zainuddin, Zainuddin |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51048/1/Pendahuluan.pdf http://eprints.umm.ac.id/51048/2/BAB%20I.pdf http://eprints.umm.ac.id/51048/3/BAB%20II.pdf http://eprints.umm.ac.id/51048/4/BAB%20III.pdf http://eprints.umm.ac.id/51048/5/BAB%20IV.pdf http://eprints.umm.ac.id/51048/6/BAB%20V.pdf http://eprints.umm.ac.id/51048/7/Lampiran.pdf http://eprints.umm.ac.id/51048/ |
Daftar Isi:
- Abstract: This research aimed to describe the application of Statement of Accounting Standard (SAK) 102 concerning murabahah financing in the Nuri Syariah Cooperative in East Java. The analytical tool used in this research were indicators of recognition, measurement, presentation and disclosure. The type of research conducted was Case Study. Nuri Syariah Cooperative in East Java was The research object. The type of data used was secondary data. Data obtained by documentation by looking at the financial statements of Nuri sharia cooperatives. The result showed that not all the terms of recognition and measurement were in accordance with PSAK 102. However, in the terms of its presentation and disclosure, they were in accordance with PSAK 102. Based on the above conclusions, the researcher can give some suggestions so that the presentation of financial statements is more complete and detailed to make it easier to analyze in this study.