EVALUASI PENERAPAN PSAK NO. 105 (AKUNTANSI MUDHARABAH) PADA BANK RAKYAT INDONESIA SYARIAH CABANG MALANG

Mulyanty, Peppy (2010) EVALUASI PENERAPAN PSAK NO. 105 (AKUNTANSI MUDHARABAH) PADA BANK RAKYAT INDONESIA SYARIAH CABANG MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

The purpose of this study was to determine how the application of SFAS No. 105 (Accounting Mudharabah) in Malang branch of Bank Rakyat Indonesia. The analytical tool used is the data in the form of "PedomanAkuntansi Sharia" in the Malang branch of Bank Rakyat Indonesia. Benchmarks to determine the application of SFAS No. evaluation. 105 (accounting mudaraba) on BRI Syariah Branch is to adjust the application of Malang in Malang BRI Syariah Branch with SFAS No. 105 (accounting mudharabah) which includes: identification, measurement, recognition, presentation, and recording. The result of evaluation of the implementation of SFAS No. analysis. 105 (accounting mudaraba) mudaraba which include: identification, measurement, recognition, presentation, and records of Bank Rakyat Indonesia has been applied in accordance with SFAS No. 105 (accounting mudaraba), but still not implemented because BRI Syariah Branch still using SFAS No. Malang. 59 (Islamic Accounting).

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: 14 May 2012 03:35
Last Modified: 14 May 2012 03:35
URI: http://eprints.umm.ac.id/id/eprint/5117

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