Kajian Penerapan Akuntansi Pembiayaan Murabahah Menurut PSAK No. 102 (Studi Kasus Pada PT Bank BNI Syariah)

Ayuningrum, Siti Rohani (2012) Kajian Penerapan Akuntansi Pembiayaan Murabahah Menurut PSAK No. 102 (Studi Kasus Pada PT Bank BNI Syariah). S1 thesis, STIE Indonesia Banking School.

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Abstract

PT Bank BNI Syariah is an Islamic Bank in the Indonesia which hasa very diverse banking products that follow the product of the Shariah, basing on its product development of theIslamic banking theory. Among the products that exist are in the form of sales and purchase agreements, principled profit sharing, partnerships, and service. One of the contract that is widely used in PT Bank BNI Syariah is the sale and purchase agreement, murabaha. This study aims to determine how the application of accounting about murabaha financing at PT Bank BNI Syariah and whether the application of accounting murabaha financing in accordance with PSAK No. 102. To answer the purpose of this study, we conducted a survey of the application of accounting murabaha financing which is an analytical descriptive study with an emphasis on documents completed interviews with informant, to study the primary data on accounting related the issues. From the research conducted, the obtaining answer show that the application of accounting murabaha financing applied by PT Bank BNI Syariah not entirely refer to the general provisions applicable under PSAK No. 102.However, it has received the approval from the Bank of Indonesia, as the banking regulatory authority, including Islamic banking. Keywords: Murabaha Financing, Accounting Murabaha Financing, and PSAK No. 102.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	21 Oct 2020 08:25
Last Modified:	16 Jul 2024 01:54
URI:	http://repository.ibs.ac.id/id/eprint/1484

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