KOMALA, NUR (2020) ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NO. 102 PADA KOPERASI KARYAWAN BANK SYARIAH MANDIRI. D3 thesis, Universitas Negeri Jakarta.
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Abstract
Nur Komala, 2020, 1704517043, Accounting Treatment Analysist Of Murabah Financing Based On PSAK No. 102 In Koperasi Karyawan Bank Syariah Mandiri. D Accounting Study Program. Faculty of Economics. State University of Jakarta. This research was conducted at the Koperasi Karyawan Bank Syariah Mandiri to fi out how the treatment of murabahah accounting regarding recognition, measureme presentation, and disclosure based on PSAK No. 102. Whether or not the accounti treatment is in accordance with the applicable standards, because murabahah requi appropriate accounting treatment in accordance with sharia economic law, PSAK N 102. The method used in this research is a qualitative descriptive analysis method with t type of data used are primary and secondary data which are carried out by interview documentation and literature study, and the technique used is data analysis, identifying, analyzing, then comparing with the PSAK guidelines. No. 102 (murabah accounting). The results of this study can be seen that the murabahah accounting treatment Koperasi Karyawan Bank Syariah Mandiri regarding recognition, measureme presentation, and general disclosure applied by Koperasi Karyawan Bank Syari Mandiri is appropriate, but not fully accordance with PSAK No. 102. The advice given to Koperasi Karyawan Bank Syariah Mandiri is that in conducti accounting treatment regarding recognition, measurement, presentation, a disclosure must be in accordance with the applicable standards, PSAK No. 102. Keywords: Accounting Treatment, Murabahah, PSAK No. 102
| Item Type: | Thesis (D3) |
|---|---|
| Additional Information: | Pembimbing : Dr. Rida Prihatni, SE., M.Si., Ak, CA, CMA |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Biaya (Cost Accounting) |
| Divisions: | Fakultas Ekonomi > D3 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 21 Sep 2020 04:12 |
| Last Modified: | 21 Sep 2020 04:12 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/9084 |
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