Analisis Penggunaan Akuntansi Syariah Terhadap Pembiayaan Syariah Berdasarkan PSAK No. 102 Pada PT Bank Syariah Indonesia, Tbk

Fahri Widyatmoko ()

Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam, 2023, vol. 7, issue 1, 40-54

Abstract: The purpose of this study is to determine the usability of the implementation of murabahah financial accounting in PT Bank Syariah Indonesia, Tbk Cimahi Branch Accounting Standards No. 102 on Murabahah Accounting. This type of research is a qualitative descriptive research that describes and explains the application of the murabahah system in Islamic banking. The data sources used by the author are direct data sources (primary data) and indirect data sources (secondary data). In this study, the data collection technique was field research, ie. field data collection through documentation and interviews. In this work, the author uses the method of comparative analysis. Comparative analysis method is a problem solving method or procedure that is studied by comparing accounting applied to Islamic mortgage financing in PT Bank Syariah Indonesia, Tbk Cimahi Branch with PSAK 102 based murabahah contract.

Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
https://journal.uhamka.ac.id/index.php/al-urban/article/view/11379 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:apn:alurbn:v:7:y:2023:i:1:p:40-54:id:11379

Access Statistics for this article

More articles in Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam from Universitas Muhammadiyah Prof. DR. HAMKA
Bibliographic data for series maintained by Susilo ().