Analisis Implementasi Akuntansi Murabahah pada PT Bank Syariah Mandiri dengan PSAK 102
| Main Author: | Kleden, Valentino Masan Libu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/51441/7/PENDAHULUAN%5B1%5D.pdf http://eprints.umm.ac.id/51441/2/BAB_I%5B1%5D.pdf http://eprints.umm.ac.id/51441/3/BAB_II%5B1%5D.pdf http://eprints.umm.ac.id/51441/4/BAB_III%5B1%5D.pdf http://eprints.umm.ac.id/51441/5/BAB_IV%5B1%5D.pdf http://eprints.umm.ac.id/51441/6/BAB_V%5B1%5D.pdf http://eprints.umm.ac.id/51441/8/LAMPIRAN%20DATA.pdf http://eprints.umm.ac.id/51441/ |
Daftar Isi:
- This study aims to determine the suitability of the application of murabahah accounting treatment with PSAK 102 in the financial statements of PT Bank SyariahMandiri. The data source in this study was obtained from secondary data, namely PT Bank SyariahMandiri financial statements for 2016 - 2017 by looking at murabahah accounts. Data collection techniques are using documentation studies and recording data obtained from the BEI. The data analysis technique in this research is descriptive qualitative. The murabahah accounts contained in the bank's financial statements are subsequently adjusted to PSAK 102 regarding recognition, measurement, presentation, and disclosure. The results of this study indicate that there are murabahah accounts by PSAK 102, namely assets, cash, accounts receivable, profits, fines, buyer's debt, and advances. Also, the results obtained that three murabahah accounts do not exist or are not by PSAK 102, namely discount accounts, redemption deductions, and installment deductions.