Department of Accounting, 2009

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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BRI KANTOR CABANG SYARIAH MALANG

Ihwan firdaus

Abstract


This research is study of PT BRI (persero) tbk. official Malang, the title is ?Analisis Pengakuan Pendapatan dan Beban pada PT. BRI Kantor Cabang Syariah Malang?. The purpose of this study are, to analyze recognition of revenue and expense
in PT. BRI Branch of Syariah Malang. and to identified any problem in PT. BRI Branch of Syariah Malang. be based of PSAK No. 101-106 at 2007 about shariah banking. In this research, writer use descriptive method which is description about
treatment accounting recognition of revenue and expense in PT. BRI Branch of Syariah Malang include measuring, writing, and presentation of financial report are balance and suffer-profit. That of compare with PSAK No. 101-106, 2007 be based of about shariah banking, in PT. BRI Branch of Syariah Malang.
From the conclusion, writer gives suggestion that recognition of revenue and expense in PT. BRI (persero) Kantor Cabang Syariah Malang in accordance with PSAK No. 101-106 at 2007 be based of about shariah banking. PT. BRI (persero) Kantor Cabang Syariah Malang have five main product of shariah transaction. That of Mudharabah, Musyarakah, Murabahah, Isthisna? and wadiah. Revenue of Mudharabah, Musyarakah, Murabahah and Isthisna? financing, accepted with acruall
basic but to wadiah transaction accepted with cash basic.

 

Keyword : Pengakuan Pendapatan dan Beban, Bank Syariah, PSAK No 101-106 Tahun 2007



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