Prosedur Penghimpunan Dana Tabungan Shar-e Dan Penyajian Laporan Keuangan Pada Bank Muamalat Cabang Manado
Abstract: This study is a
continuation of the study authors in 2008 that have not been issued with a
variable and the same research object and aimed to evaluate the extent to which
procedures Savings Fund Raising Shar-E run in the operational activities of
savings products Shar-E so that later on when the financial statements of banks
Muamalat published in accordance with the rules laid down in Requirements
financial accounting standards (SFAS) No. 59 of accounting Islamic banking is
executed.
The method used by the writer is descriptive research method with the
primary data source (directly observed activities of employees of the
accounting) and some secondary data (in the form of financial statements) whose
purpose is to describe the state of the operational procedures of Muamalat bank
branches serving customers Manado in savings products Shar -E and customer data
entry system to the software to generate financial data in accordance with IAS
59, resulting in the presentation of the financial statements at the end of the
closing presentation of the financial report that can be justified and the
information presented is clear and fair information. While the techniques used
were observation and interviews.
The research result shows that the system of Accounting at Bank Muamalat
branch Manado related savings fund raising procedures Shar-E has followed the
procedures established and consistently until now. This suggests that the Bank
Muamalat Manado Branch has implemented rules contained in IAS (SFAS) No. 59 on
Accounting for Islamic Banking theoretically.
Penulis: Nur Fitry Latief
Kode Jurnal: jpakuntansidd140950
