ANALISIS KOMPARATIF PERLAKUAN AKUNTANSI KREDIT PEMILIKAN RUMAH BANK SYARIAH DAN KREDIT PEMILIKAN RUMAH BANK KONVENSIONAL

FERIANTO, DENNY (2016) ANALISIS KOMPARATIF PERLAKUAN AKUNTANSI KREDIT PEMILIKAN RUMAH BANK SYARIAH DAN KREDIT PEMILIKAN RUMAH BANK KONVENSIONAL. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

This research aims to explain how the comparison of systems, procedures and the distribution of standard mortgage kesesuai Islamic banks and conventional bank mortgage. This type of research is a descriptive study with qualitative approach that seeks to provide an overview of the phenomenon that occurs. Analysis performed are aspects of the financing proposal stage, the stage of disbursement, monitoring stage and the accounting treatment used. Islamic banks are based on PSAK 102 and conventional banks based on PSAK 50, 55, and 60. The results showed that the accounting treatment was carried out both Islamic banks and conventional banks is very good and it can be said to be in accordance with the applicable standards in Indonesia. And in terms of systems and procedures for distribution in Islamic banks and conventional banks there are many similarities. Keywords: Credit (KPR), systems and procedures, Murabaha, Credit consumptive

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jan 2018 01:25
Last Modified: 05 Jan 2018 01:25
URI: http://eprints.perbanas.ac.id/id/eprint/3006

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