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ANALISIS PERLAKUAN AKUNTANSI MURABAHAH BERDASARKAN PSAK 102 TAHUN 2007 (Studi Kasus Bank Syariah Mandiri Cabang Malang)

ADIPRADANA, PRAVASTA CIGRA (2013) ANALISIS PERLAKUAN AKUNTANSI MURABAHAH BERDASARKAN PSAK 102 TAHUN 2007 (Studi Kasus Bank Syariah Mandiri Cabang Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to describe the application of the accounting treatment of murabahah in Bank Syariah Mandiri at Malang and to assess the suitability of the application of the accounting treatment of murabahah in Bank Syariah Mandiri at Malang with PSAK 102. The data used are the financial statements of Bank Syariah Mandiri at Malang, murabahah guidelines, PSAK 102 on murabahah transactions, and murabahah transactions. Data analysis techniques using the technique described the application of existing accounting murabahah Bank Syariah Mandiri at Malang and judge by comparing the accounting treatment of murabahah under Islamic entity and PSAK 102 in 2007. Based on the data analysis has been done, it can be said to meet the regulations stipulated by Bank Indonesia as a guide in implementing sharia-based accounting. And of the comparison of the accounting treatment of murabahah with PSAK 102 in 2007 can already be said to be appropriate. This can be seen from the indicated points of PSAK 102, namely, the identification, measurement, presentation, and disclosure. From these results, researchers can suggest that in further research to better understand neighbor calculation methods of accounting murabahah.

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: 15 Jan 2015 05:12
Last Modified: 15 Jan 2015 05:12
URI : http://eprints.umm.ac.id/id/eprint/14775

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