Evaluasi Atas Penerapan Akuntansi Murabahah Pada PT Bank Syariah Muamalat Indonesia, Tbk

Khabibi, Akhmad (2010) Evaluasi Atas Penerapan Akuntansi Murabahah Pada PT Bank Syariah Muamalat Indonesia, Tbk. S1 thesis, Universitas Mercu Buana.

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Abstract

ABSTRACT This research was about aplication of murabahah accounting in PT Bank Syariah Muamalat Indonesia, TBK. The purpose of this research is to compare how PT Bank Syariah Muamalat Indonesia, TBK aplicate murabahah accounting with Accounting standart of Murabahah (PSAK 59) for the periode of 2002 and 2003. The result of this research are There is actually a difference between murabahah accounting aplication at PT Bank Syariah Muamalat Indonesia, TBK with PSAK 59 and Islamic rule (syariah) at aplication of: 1. The process in counting the murabahah margin was still using rate factor. 2. The recognition of murabahah margin did not use straight line method but effective interest rate method. Keyword: murabahah, PSAK 59, Murabahah margin, murabahah accounting

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