PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN MURABAHAH BERDASARKAN PAPSI TAHUN 2013 PADA PT BANK MUAMALAT INDONESIA KCP LAMONGAN

DEVI, YUSTIKA MAHARANI (2015) PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN MURABAHAH BERDASARKAN PAPSI TAHUN 2013 PADA PT BANK MUAMALAT INDONESIA KCP LAMONGAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Practice implementation murabaha is still much that is not as it should ne happening. There are still many phenomena that sound that any criticsm of the Islamic banking on syar’i not Islamic banks in Indonesia are different from the actual accounting practices Muamalat. Therefore, the purpose of this study wa to determine the accounting treatment of Murabaha financing based PAPSI 2013 at Bank Muamalat KCP Lamongan. This study used a qualitative method, which is the result of research provide insight on the result of observations made and arranged in words recorded. Informants in this study is Head of Branch Office of Bank Muamalat KCP Lamongan. The object of this study is accounting murabaha financing based PAPSI 2013. The technique of collecting data through observation, interviews, recordings and documentation. The result of this study indicate that the accounting treatment in Bank Muamalat KCP Lamongan is almost in accordance with PAPSI 2013 but still there is a discrepancy with PAPSI 2013 in which the Bank murabaha transactions based on orders that are not binding, then the Bank does not recognize the existence of a bill to the customer in the event of of cancellation of orders. Keyword : Murabaha Financing, Accounting Treatment, PAPSI 2013

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 03 Feb 2017 08:01
Last Modified: 03 Feb 2017 08:01
URI: http://eprints.perbanas.ac.id/id/eprint/232

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