ANALISIS KOMPARATIF PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH (FULLENTITY) DENGAN UNIT USAHA SYARIAH (OFFICE CHANELING)(Studi Kasus Pada PT. Bank Syariah Muamalat Indonesia Cabang Malang danPT. BRI (Persero) Kantor Cabang Syariah Malang )

Yuliana, Nova (2008) ANALISIS KOMPARATIF PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH (FULLENTITY) DENGAN UNIT USAHA SYARIAH (OFFICE CHANELING)(Studi Kasus Pada PT. Bank Syariah Muamalat Indonesia Cabang Malang danPT. BRI (Persero) Kantor Cabang Syariah Malang ). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is study komparative of PT. Bank Syariah Muamalat Indonesia Branch of Malang (Full Entity) with PT. BRI Branch of Syariah Malang (Office Chanelling). The title is “ Analisis Kamparatif Perlakuan Akuntansi Atas Pembiayaan Murabahah pada Bank Umum Syariah dengan Unit Usaha Syariah”. The purpose of this study are, to analyze aplly accounting of murabahah financing in PT. Bank Syariah Muamalat Indonesia Branch of Malang (Full Entity) and to analyze aplly accounting of murabahah financing in PT. BRI Branch of Syariah Malang (Office Chanelling), that of compare with accounting applications of murabahah financing in PT. Bank Syariah Muamalat Indonesia Branch of Malang (Full Entity) and accounting applications of murabahah financing in PT. BRI Branch of Syariah Malang (Office Chanelling) be based of PSAK No. 59 about shariah banking. In this research, writer use descriptive method which is description about treatment of accounting include measuring, writing, and presentation of financial report are balance and suffer-profit. That of compare with accounting applications of murabahah financing in PT. Bank Syariah Muamalat Indonesia Branch of Malang (Full Entity) and accounting applications of murabahah financing in PT. BRI Branch of Syariah Malang (Office Chanelling) be based of PSAK No. 59 about shariah banking. From the conclusion, writer gives suggestion that PT. BRI (persero) Kantor Cabang Syariah Malang (Office Chanelling) for accounting applications of murabahah financing more aply PSAK No. 59 about shariah banking than PT. Bank Syariah Muamalat Indonesia Branch of Malang (Full Entity). For example to confess discount of paying of a debt before closing credits, be based of PSAK No. 59 discount of paying of a debt before closing credits, bank confess like reduce of credit and margin, in PT. BRI (persero) Kantor Cabang Syariah Malang (Office Chanelling) it same with PSAK No. 59, but in PT. Bank Syariah Muamalat Indonesia Branch of Malang (Full Entity) discount of paying of a debt before closing credits bank confess like reduce of credit without reduce of margin.

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: 11 Jun 2012 06:56
Last Modified: 11 Jun 2012 06:56
URI: http://eprints.umm.ac.id/id/eprint/7119

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