EVALUASI PENERAPAN PSAK NO. 105 (AKUNTANSI MUDHARABAH) PADA BANK RAKYAT INDONESIA SYARIAH CABANG MALANG

Main Author: Mulyanty, Peppy
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2010
Subjects:
Online Access: http://eprints.umm.ac.id/5117/1/EVALUASI_PENERAPAN_PSAK_NO.pdf
http://eprints.umm.ac.id/5117/
ctrlnum 5117
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language eng
format Thesis:Thesis
Thesis
PeerReview:NonPeerReviewed
PeerReview
Book:Book
Book
author Mulyanty, Peppy
title EVALUASI PENERAPAN PSAK NO. 105 (AKUNTANSI MUDHARABAH) PADA BANK RAKYAT INDONESIA SYARIAH CABANG MALANG
publishDate 2010
topic HB Economic Theory
url http://eprints.umm.ac.id/5117/1/EVALUASI_PENERAPAN_PSAK_NO.pdf
http://eprints.umm.ac.id/5117/
contents The purpose of this study was to determine how the application of SFAS No. 105 (Accounting Mudharabah) in Malang branch of Bank Rakyat Indonesia. The analytical tool used is the data in the form of "PedomanAkuntansi Sharia" in the Malang branch of Bank Rakyat Indonesia. Benchmarks to determine the application of SFAS No. evaluation. 105 (accounting mudaraba) on BRI Syariah Branch is to adjust the application of Malang in Malang BRI Syariah Branch with SFAS No. 105 (accounting mudharabah) which includes: identification, measurement, recognition, presentation, and recording. The result of evaluation of the implementation of SFAS No. analysis. 105 (accounting mudaraba) mudaraba which include: identification, measurement, recognition, presentation, and records of Bank Rakyat Indonesia has been applied in accordance with SFAS No. 105 (accounting mudaraba), but still not implemented because BRI Syariah Branch still using SFAS No. Malang. 59 (Islamic Accounting).
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