PENERAPAN PSAK 102 ATAS PEMBIAYAAN MURABAHAH (Studi Kasus Pada Bank Syariah Bukopin Kantor Pusat Jakarta)

HERLINA, SITI (2019) PENERAPAN PSAK 102 ATAS PEMBIAYAAN MURABAHAH (Studi Kasus Pada Bank Syariah Bukopin Kantor Pusat Jakarta). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and analyze how the application of PSAK 102 on financing with Murabahah contracts at PT. Bank Syariah Bukopin. The analytical method used is by conducting direct research by comparing PSAK 102 with its application to financing with Murabahah contracts. The results of the study show that the application of Murabahah based on PSAK 102 both in terms of recording, presentation and disclosure aspects is in accordance with PSAK 102. Keywords: PSAK 102, Murabahah, recording, presentation, and disclosure Penelitian ini bertujuan untuk menguji dan menganalisis bagaimana penerapan PSAK 102 atas pembiayaan dengan akad Murabahah pada PT. Bank Syariah Bukopin. Metode analisis yang digunakan adalah dengan melakukan penelitian langsung dengan cara membandingkan PSAK 102 dengan penerapannya terhadap pembiayaan dengan akad Murabahah . Hasil penelitian menunjukkan penerapan Murabahah berdasarkan PSAK 102 baik dari aspek pencatatan, penyajian, dan pengungkapan telah sesuai dengan PSAK 102. Kata kunci: PSAK 102, Murabahah, pencatatan, penyajian, dan pengungkapan

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 036
Call Number: TA/55/19/045
NIM: 55515110060
Uncontrolled Keywords: PSAK 102, Murabahah, pencatatan, penyajian, dan pengungkapan
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.1 Banks/Bank, Perbankan
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.2 Specialized Banking Institutions/Institusi Perbankan Khusus
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan > 332.8 Interest and Discount/Bunga Bank dan Diskon
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 30 Jul 2019 03:44
Last Modified: 21 Jan 2020 08:19
URI: http://repository.mercubuana.ac.id/id/eprint/50135

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