ANALISIS PENERAPAN PSAK NO 102 ATAS PEMBIAYAAN MURABAHAH PADA PT BANK MUAMALAT INDONESIA CABANG MALANG

Furaida, Firial (2010) ANALISIS PENERAPAN PSAK NO 102 ATAS PEMBIAYAAN MURABAHAH PADA PT BANK MUAMALAT INDONESIA CABANG MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The aim of this research is (1) To analyze the application of murabahah accountancy on Muamalat Bank of Malang branch Ltd. (2) To know if murabahah financing on Muamalat Bank of malang branch Ltd has been appropriate with PSAK number 102. The kinds of data used in this research are forms dokumenter and interview. Dokumenter data used in this research is financial report from Muamalat Bank of Malang branch Ltd. While, interview is the data collected by interviewing the interrelated people. The result from this research thas has been done, the whole of Muamalat Bank of Malang branch Ltd, is appropriate with PSAK number 102 on murabahah financing, but there are some things have not been appropriate with PSAK number 102. The things have not been appropriate when measuring and confessioning are on 19th (a), 20th, 21st, and 29th paragraph. When registration, automatically the things are not applied while measuring and confessioning are not there when registration. While, it has been appropriate with PSAK number 102 when presentation. In short, the whole of way of treating murabahah accountancy on Muamalat Bank of Malang branch Ltd is good eventhough there are some things have not been refer on PSAK number 102. While, for the conformity with PSAK number 102, it has been appropriate totality. Eventhough there are some things have not been appropriate, it is not because Muamalat bank of Malang branch Ltd is incompatible with PSAK number 102 about murabahah financing, but it is only because Muamalat Bank of Malang branch Ltd has not apply it. Never theless Indonesian Muamalat Bank has been very good in application of accountancy which is appropriate with PSAK number 102 about murabahah financing.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 16 Apr 2012 01:50
Last Modified: 16 Apr 2012 01:50
URI: http://eprints.umm.ac.id/id/eprint/2237

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