ANALISIS AKUNTANSI SYARIAH UNTUK PRODUK PEMBIAYAAN MURABAHAH BERDASARKAN PSAKNo. 59 PADA BANK SYARIAH DI MALANG

Sari, Ananda Puspita (2008) ANALISIS AKUNTANSI SYARIAH UNTUK PRODUK PEMBIAYAAN MURABAHAH BERDASARKAN PSAKNo. 59 PADA BANK SYARIAH DI MALANG. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research type is empirically based on case in Shariah Banking in Malang City under title “The analysis accounting of syariah for murabahah’s finance product according to regulation of PSAK No.59 in Syariah Bank located in Malang”. The goal of this researchis knowing obidient of Syariah Bank in Malang to regulation PSAK No.59, especially about murabahah’s finance product applied in accounting form by measuring, confession, recording and the last step by arrangement of financial report. The methode of data research collecting devided by two types. They are primary data and secondary data. The primary data is data which collected by given questioner especially to accounting section, while data analysis in this research used data tabulation and descriptive analysis by frequency distribution approach. By the result of research shown Syariah Bank located in Malang City operated individually, particularly on measuring and accounting confession. The operation of regulation PSAK No.59 (2002) is still newly rather than Syariah Bank such Bank Muamalat (1992) and Bank Syariah Mandiri (1995). Beside on regulation PSAK No.59 which is made as refrence arrangement of syariah banking financial report but also used PAPSI which is released by Bank of Indonesia. The implementation of PAPSI as complexly which is not arranging on regulation PSAK No.59 such as accounting methode which reffer to any methodes, journal of financial reports. The implementation of PAPSI according to rule on accounting standart. According to those summary mention above, the implementation of regulation PSAK No.59 able to be applied on Syariah Banking in Malang City which is shown by arrangement of financial report of syariah bank, but also needed review of measuring and accounting confession included murabahah’s finance. The PAPSI have been done their function as syariah banking 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: 13 Jun 2012 04:18
Last Modified: 13 Jun 2012 04:18
URI: http://eprints.umm.ac.id/id/eprint/7571

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