ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH (JUAL BELI) PADA BRI SYARIAH CABANG MALANG(Studi Kasus di PT BRI (persero) tbk. Kantor Cabang Syariah Malang)
| Main Author: | Megawati, Ika |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5512/1/ANALISIS_PERLAKUAN_AKUNTANSI_PEMBIAYAAN_MURABAHAH.pdf http://eprints.umm.ac.id/5512/ |
Daftar Isi:
- This research is study of PT BRI (persero) tbk. official Malang, the title is ”Analisis Perlakuan Akuntansi Pembiayaan Murabahah (Jual Beli) Pada BRI Syariah Cabang Malang”. The purposes of this study are know how the process transaction, treatment of accounting defrayal of murabahah and to know what is treatment of accounting defrayal of murabahah pursuant to PSAK No. 59 about shariah banking of PT BRI (persero) tbk. Official Malang. In this research, writer use descriptive method which is description about treatment of accounting include measuring, writing, and presentation of financial report are balance and suffer-profit. Based analysis, the conclusion that transaction charges murabahah of PT BRI (persero) tbk. Official Malang has done based of order from client. after there were order from client, the bank buy things to supplier. In the transaction taken advance money based agreement among both parties. Applying of treatment of accounting defrayal of murabahah by PT BRI syariah official Malang have rules in PSAK No. 59. This matter can chek from measuring activity, confession, writing and presentation of financial report. From the conclusion, writer gives suggestion that better PT BRI shariah official Malang in treatment of accounting defrayal of murabahah to the appraisal procedure section and the decision of funding as well as in AO section there is the form of customer interview before doing process of appraisal and analysis application of defrayal customer document. Hopefully the next research will make a research in some shariah’s banks, so it can compared each banks about their accounting process for all of shariah’s products.