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Title: REVIEW OF ISLAMIC ACCOUNTING ON MURABAHAH FINANCING
ACCOUNTING ON ISLAMIC BANKING (STUDY IN BANK SYARIAH MANDIRI OF
BANDA ACEH) |
Authors: Mardiaton*, Aliamin, Muhammad Arfan ,Indonesia |
Abstract: The objective of this study is to analyze and determine the mur?bahah financing system carried
out at Bank Syariah Mandiri (BSM) of Banda Aceh in accordance with Islamic accounting
reviews. This is a descriptive research with primary and secondary data directly obtained from
research site, and variety of literatures respectively. The results of the study which was carried
out at BSM, indicate that accounting for mur?bahah transactions has not been fully utilized in
accordance with {(Penyataan Standar Akuntansi Keuangan (PSAK) (Statement of Financial
Accounting Standards)} PSAK Number: 102. Similarly, some transactions cannot also be
recorded because the bank expects the customer to purchase goods by providing a certain amount
of funds. The recognition of the mur?bahah profit still uses the annuity method and the inventory
of its assets has never been presented in the statement of financial position due to its
unavailability by the bank |
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