EVALUASI MATCHING CONCEPT ATAS PENGAKUAN PENDAPATAN DAN BEBAN PADA TRANSAKSI MURABAHAHBMT MANARUL ISLAM MALANG
| Main Author: | Purwaningrum, Bekti |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2010
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/5694/1/EVALUASI_MATCHING_CONCEPT_ATAS_PENGAKUAN_PENDAPATAN_DAN_BEBAN_PADA_TRANSAKSI_MURABAHAHBMT_MANARUL_ISLAM_MALANG.pdf http://eprints.umm.ac.id/5694/ |
Daftar Isi:
- The purpose of this research is to know the recognition of revenues and expenses murabahah transaction at the BMT Manarul Islam Malang and to know the suitability of the recognition of revenues and expenses murabahah transactions at the BMT Manarul Islam Malang by principle of the matching concept. The data analysis technique used is descriptive qualitative analysis. The stages of data analysis is to analyze the recognition of revenues and expenses murabahah transactions at the BMT Manarul Islam Malang period in 2009 there are identification, measurement and recognition. Then evaluate the suitability of the recognition of revenues and expenses murabahah transactions at the BMT Manarul Islam Malang period in 2009 by principle of the matching concept. The evaluation results show the recognition of these expenses murabahah transaction at BMT Manarul Islam when payment happenned, not during the recognition of revenue. This case is not too much cause problems if the revenue is received in cash in the same period by billing period, because the expense charged can match. But if the payment occurs in the next period, reducing the expense of the revenue can’t do accurately. So, recognition of revenues and expenses in murabahah transactions at the BMT Manarul Islam refers to SFAS No. 102 2007 but in murabahah transactions at the BMT Manarul Islam Malang not apply all of the principle of the matching concept.