APLIKASI ACCRUAL BASIS DAN CASH BASIS AKUNTANSI PIUTANG MURABAHAH (Studi Kasus Pada Bank BRI Syariah Cabang Malang)

KHARIS SETYAWAN D.P

Abstract


This Research type is descriptive research with the object of research of Receivable Murabahah at bank of BRI Syariah a branch of Malang. The Research title is Application of Accrual Bases And Cash Bases Accountancy of Receivable Murabahah.
Target which will be reached in this research is to know the Application of Accrual Bases And Cash of Bases Accountancy of Receivable Murabahah at Bank Rakyat Indonesia ( BRI ) Syariah.
As for analysis technique used in this research is descriptive analysis with the the following step : 1) Application of Characteristic of Receivable Murabahah At BRI Syariah, 2) Application of Treatment of Accountancy of Receivable Murabahah At BRI Moslem Law, 3) Application Cash Bases And Accrual Bases of Accountancy of Receivable Murabahah.
From inferential analysis result that Accrual Bases at BRI Syariah is application to note the transaction of receivable murabahah and note the transaction of earnings or earnings margin which still will be accepted or delayed, while Cash bases at BRI Syariah is application to note the transaction of real correct earnings and cash - correctness have been happened and have been realized or at the time of cash or cash accepted.

 

Keyword : Piutang Murabahah, Accrual Basis, Cash Basis


Keywords


Piutang Murabahah; Accrual Basis; Cash Basis