ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN AKAD MUSYARAKAH PADA PT BANK SYARIAH MANDIRI CABANG KOTA TANGERANG BERDASARKAN PSAK NO.106

BAIHAQI, HUNAIFI (2020) ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN AKAD MUSYARAKAH PADA PT BANK SYARIAH MANDIRI CABANG KOTA TANGERANG BERDASARKAN PSAK NO.106. D3 thesis, Universitas Negeri Jakarta.

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Abstract

HUNAIFI BAIHAQI 8323164967. Analysis of the Accounting Treatment to the Financing of the Musharakah at PT BANK Syariah Mandiri Branch In TANGERANG City Based on PSAK No.106. This study aims to find out and get tangible evidence about the Accounting Treatment for Musyarakah Financing at PT. Bank Syariah Mandiri Branch in Tangerang City Accordance with Syariah PSAK 106. The type of research in this study is qualitative with a descriptive approach, while those who become informants in this study are the Financial Accounting Section and sales at PT Bank Syariah Mandiri Branch in Tangerang City. The data analysis technique used in the research is data reduction, data presentation, and conclusion drawing. In the results of this study suggest that Musharakah accounting Applied Bank Syariah Mandiri Branch in Tangerang City, are in accordance with PSAK 106, only in writing the name of the estimates in recording with financing terms should be replaced with Musharakah investment. Keyword: Musharakah Financing, PSAK No.106.

Item Type: Thesis (D3)
Additional Information: Pembimbing : Nuramalia Hasanah, SE., M.Ak.,
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 21 Feb 2020 06:39
Last Modified: 21 Feb 2020 06:39
URI: http://repository.fe.unj.ac.id/id/eprint/8849

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