ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH iB PADA PT. BANK TABUNGAN NEGARA SYARIAH CABANG SURABAYA
Abstract: Islamic banks
offer different products
with existing products
in conventional banks among
others, the most
dominating murabahah products
among other products. Murabahah is
a sale and
purchase agreement with
a selling price
of goods at
cost plus an agreed profit which the seller must disclose the cost of
the item to the buyer. This led the authors to conduct a study of murabahah in
BTN Syariah using research methods
that are explained
descriptively. The goal
is to know
and understand the accounting treatment of mortgage
financing on BTN Syariah.
Keywords: Accounting, Islamic
banks, Murabahah
Penulis: Tysa Dhara Noor
Febrina
Kode Jurnal: jpakuntansidd130019
