KESESUAIAN PERLAKUAN AKUNTANSI PEMBIAYAAN SYARI’AH DENGAN STANDAR AKUNTANSI KEUANGAN (Studi Pada Bank Muamalat Cabang Balikpapan)

Muttaqin, Achmad (2009) KESESUAIAN PERLAKUAN AKUNTANSI PEMBIAYAAN SYARI’AH DENGAN STANDAR AKUNTANSI KEUANGAN (Studi Pada Bank Muamalat Cabang Balikpapan). Other thesis, University of Muhammadiyah Malang.

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Abstract

This research constitutes studi on PT. Bank Muamalat cabang Balikpapan, Tbk., settled in Jalan Jendral Sudirman Klandasan Permai Blok A No. 6-7 Kalimantan-Timur, entitled “The Synchronization of Treatment Accounting Debt Syari’ah with Financial Accounting Standard.” The purposes of studi are to asses the appropriateness of the recognition and measurement which is applied in PT. Bank Muamalat cabang Balikpapan, Tbk., which is use in Statement of Financial Accounting Standar No. 101, 102, 104, 105, 106, if exists inexpediency therefore thing what its causative. In this study, the researcher used descriptive qualitative, where the steps were ; First, describing syariah's accounting conduct terminologicals PT. BMI cabang Balikpapan. Two, describe confession concept and financial accounting default measurement. Third, Comparing finances accounting conduct that exists in PT. BMI cabang Balikpapan with standard financial accounting. Fourth, Analysing accounting conduct inexpediency finances among PT. BMI cabang Balikpapan with standard financial accounting. Based on the result of this research indicates that, in PT. Bank Muamalat cabang Balikpapan Tbk. has followed the standar of PSAK No. 101, 102, 104, 105, 106. However, there are some differences of PAPSI 2003 but that thing was managed in PSAK No. 101 one declares for that entitas syari’ah shall arrange financial statement on accrual basis, but write-up cash basis and income extrapolation for the purpose effort result division is gone upon on income that direalisasikan becomes cash.

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