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ANALISIS PENERAPAN PSAK NO. 101-108 PADA LEMBAGA KEUANGAN SYARIAH (Survey pada Akuntan Internal di Malang)

Istiqomah, Qoyyum (2012) ANALISIS PENERAPAN PSAK NO. 101-108 PADA LEMBAGA KEUANGAN SYARIAH (Survey pada Akuntan Internal di Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study is to analyze the analysis of PSAK no.101-108 application of the Islamic financial institutions in Malang. In completing this study, researchers used a technique qualitative descriptive noun analysis. From the results of the study concluded that the internal accounting perspective on murabahah transactions on the issue of recognition, measurement, presentation and disclosure in Islamic financial institutions in Malang on average have been agreed and in accordance with PSAK. On regards to the issue of recognition of transactions are not in accordance with PSAK. Istishna’ transactions on the presentation of financial statements that are not in accordance with PSAK. Transactions on the issue of recognition mudharabah are not in accordance with PSAK. Musyarakah transactions at issue are not recognized in accordance with PSAK. Ijarah transaction the recognition, measurement, presentation of financial statements in Islamic financial institutions in Malang is not in accordance with PSAK. And takafu transactions on the recognition, measurement, presentation, disclosure of the institute of Islamic finance in Malang in accordance with PSAK. Based on the above conclusions, the researchers suggest further research should increase the number of respondents.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 04:03
Last Modified: 14 Jan 2015 04:03
URI : http://eprints.umm.ac.id/id/eprint/14726

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