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IMPLEMENTASI PSAK 102 ATAS TRANSAKSI MURABAHAH PADA BANK SYARIAH MANDIRI CABANG MALANG

MAULANA, TAUFIQ (2012) IMPLEMENTASI PSAK 102 ATAS TRANSAKSI MURABAHAH PADA BANK SYARIAH MANDIRI CABANG MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to exam whether the accounting treatment of murabahah financing at Bank Syariah Mandiri Branch Malang is in conformity with the provisions of PSAK No. 102 Technical analysis of the data used is to describe the accounting treatment of murabahah financing, comparing the accounting treatment of Murabahah financing at Bank Syariah Mandiri with PSAK No. Malang. 102 of 2007 on accounting murabahah. The results of the analysis of the accounting treatment of murabahah financing will be undertaken at the Bank Syariah Mandiri Malang can be concluded that the Bank Syariah Mandiri Branch Malang is almost fully implemented the provisions in PSAK No. 102 in 2007. It can be seen from the activities of the recognition, measurement, valuation, presentation is almost in accordance with PSAK 102 No. 102 in 2007 Based on the conclusions above, Bank Syariah Mandiri Branch Malang in measuring profit / margin murabahah still using the annuity method. While in PSAK No. 102 using the proportional method. It can be said to be profitable for the bank because if the annuity method rather than using the propositional. Besides, customers are disadvantaged in that regard. Therefore the measurement of profit / margin murabahah in Bank Syariah Mandiri Malang said to be in accordance with PSAK No.. 102 in 2007.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 13 Jan 2015 07:10
Last Modified: 13 Jan 2015 07:10
URI : http://eprints.umm.ac.id/id/eprint/14693

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