EVALUASI PENGAKUAN DAN PENGUKURAN TRANSAKSI PEMBIAYAAN DENGAN PRINSIP BAGI HASIL DALAM KONSEP AKUNTANSI PERBANKAN SYARI’AH (Studi Kasus Bank Muamalat Indonesia Tbk Cabang Semarang)
ABSTRACT: The purpose
of this study
was to evaluate
whether the recognition
and measurement principles for
the financing transaction
with the results
in the concept
of Sharia banking accounting is
applied in Semarang
Branch of Muamalat
Indonesia Bank has
been in accordance with
PSAK No. 59 or not.
Qualitative analysis methods
used in this
study carried out by
analyzing the recognition
and measurement results
in a financing
transaction for the accounting concept of Sharia in Semarang
Branch of Muamalat Indonesia Tbk and perform the implementation of comparative
evaluation in practice with financial reporting standards in this regard to PSAK
no.59 about sharia
banking accounting. Treatment
for the execution
of financing transactions between
existing implementations on
Muamalat Indonesia Tbk in
Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate.
Key words: shariah banks,
principle of profit sharing, and SFAS No.. 59
Penulis: RITA ANDINI
Kode Jurnal: jpmanajemendd110136
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