EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MUSYARAKAH (Studi Kasus Pada Bank Rakyat Indonesia Kantor Cabang Syariah Malang Dan Bank Tabungan Negara Kantor Cabang Syariah Malang)

NUR RIZA

Abstract



This research is a case study at Bank Rakyat Indonesia Syariah and Bank Tabungan Negara Syariah with the title is ?Evaluasi Perlakuan Akuntansi Pembiayaan Musyarakah (Studi Kasus Pada Bank Rakyat Indonesia Kantor Cabang Syariah Malang dan Bank Tabungan Negara Kantor Cabang Syariah Malang)?
The aim of this research is for knowing an accounting treatment on musyarakah financing at Bank Rakyat Indonesia branch office syariah Malang and Bank Tabungan Negara branch office syariah Malang and to evaluate the conformity with PSAK No.59 about syariah banking.
An analysis instrument that used is descriptive, that is give description about treatment on musyarakah financing that applied by Bank Rakyat Indonesia branch office syariah Malang and Bank Tabungan Negara branch office syariah Malang and then evaluating the conformity with PSAK No.59 start from identification, measuring, acknowledgment, recording and presentation.
The result from that analysis is accounting treatment that applied by Bank Rakyat Indonesia branch office syariah Malang and Bank Tabungan Negara branch office syariah Malang for identification, measuring, acknowledgment, recording and presentation (income statement and balance sheet) has already appropriate with PSAK No.59.
Based on coclusion above, writer can implicate that preferable Bank Rakyat Indonesia branch office syariah Malang and Bank Tabungan Negara branch office syariah Malang stay defend the consistency in application accounting treatment especially for musyarakah financing product until be able to increase public confidence level on syariah principal in every transaction.

 

Keyword : Perlakuan akuntansi, pembiayaan musyarakah

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/244/jiptummpp-gdl-s1-2008-nurriza036-12167-1.+PENDA-N.pdf


Keywords


Perlakuan akuntansi; pembiayaan musyarakah