IMPLEMENTASI PSAK NO 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK SYARIAH MANDIRI KCP TUBAN

WIDANARTI, ADE ARSYTA (2012) IMPLEMENTASI PSAK NO 102 PADA PEMBIAYAAN MURABAHAH DI PT. BANK SYARIAH MANDIRI KCP TUBAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Murabaha financing is a product of every Islamic bank which is very much interested persons other than existing products in Islamic banks, especially in PT. Bank Syariah Mandiri KCP Tuban. This study aims to determine the application of murabaha financing, and the implementation which includes the recognition, measurement, presentation and disclosure whether according to the with SFAS No 102. This study is a qualitative descriptive , which used to give an describe about implementation on murabaha financing in PT. Bank Syariah Mandiri KCP Tuban. Data used in this research is a preliminary survey to the bank, interviews and documentation. Murabaha financing in BSM is based on the sale and purchase agreement between the bank and the customer. Banks buy needed goods and sell them to customers at cost plus an agreed profit margin, which can be used for business purposes (working capital investment). Bank Syariah Mandiri KCP Tuban acting as the seller that treats the recognition, measurement, presentation and disclosure of murabaha transactions by SFAS No. 102 on Accounting for Murabahah. The result shows that, implementation on Murabaha financing in PT. Bank Syariah Mandiri KCP Tuban according to the with SFAS No 102 about murabaha accounting. KEYWORDS : PSAK No 102, Murabaha Financing, Syaria Bank

Item Type: Thesis (Undergraduate)
Subjects: 300 - SOCIAL SCIENCE > 332.12 - BANKS & BANKING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.3 - FINANCIAL REPORTS
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 18 Jul 2018 03:08
Last Modified: 18 Jul 2018 03:08
URI: http://eprints.perbanas.ac.id/id/eprint/3373

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