Evaluasi Transaksi Murabahah Berdasrkan PSAK Syariah Pada PT. Bank Muamalat Cabang Pembantu Baubau

Said Saleh Salihi

No uycea, OSF Preprints from Center for Open Science

Abstract: This Research Aims To know the application of murabahah akad accounting at PT. Bank Muamalat Tbk. Branch Baubau Assistant and To know the practice of the application of murabahah agreement with PSAk no. 102 at PT Bank Muamalat Tbk Branch Baubau. This Research Approach using Qualitative Decriptive, Research Result PT. Bank Muamalat Tbk Branch Baubau has applied PSAK 102 for murabaha transactions. The application of SFAS 102 is divided into components where each component has been applied by PT. Bank Muamalat Tbk Branch Baubau, Accounting Treatment conducted on Financing PT. Bank Muamalat Branch Baubau referring to SAK 102 issued IAI. PT. Bank Muamalat Branch Baubau Branch has been in accordance with the PSAK in this accounting treatment, this is because the bank always update the information terklait changes and the development of the theory of the PSAK 102 which gide

Date: 2018-04-30
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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:uycea

DOI: 10.31219/osf.io/uycea

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