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

Item Type: Thesis (S1)
Call Number CD: FE/AK. 09 276
Call Number: SE/AK/10/106
NIM/NIDN Creators: 43205120026
Uncontrolled Keywords: murabahah, PSAK 59, Murabahah margin, murabahah accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 01 Feb 2010 11:28
Last Modified: 29 May 2017 04:13
URI: http://repository.mercubuana.ac.id/id/eprint/22786

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