EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH(Studi Kasus pada Bank Rakyat Indonesia Syari’ah Cabang Malang)

Ufiana, Yeni (2010) EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH(Studi Kasus pada Bank Rakyat Indonesia Syari’ah Cabang Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

The research was a case study to Bank Rakyat Indonesia Syariah titled: “Evaluation of Mudharabah Financing Accounting Treatment (Case Study at Bank Rakyat Indonesia Syariah Malang Branch)” The research aimed to find out the accounting treatment of mudharabah defrayal at Bank Rakyat Indonesia Syariah Malang Branch and evaluating the fitness with PSAK No.105 about mudharabah accounting. Analytical tool used was descriptive, that gave description about mudharabah defrayal accounting applied by Bank Rakyat Indonesia Syariah Malang Branch then evaluated the fitness with PSAK No.105 started from identification, measurement, confession, and presentation. From analysis there could be found that accounting treatment applied by Bank Rakyat Indonesia Syariah Malang Branch for identification, measurement, confession, and presentation (profit/loss and balance) has fit with PSAK No.105 but still not applied yet. According to above conclusion, the writer implied that Bank Rakyat Indonesia Syariah Malang Branch foster the application of mudharabah defrayal accounting treatment stated in PSAK No.105 so that it could increase people trust as documentation prove in syariah principle application in each transaction.

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: 20 Mar 2012 15:05
Last Modified: 20 Mar 2012 15:05
URI: http://eprints.umm.ac.id/id/eprint/691

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