Laporan Tugas Akhir D3

Analisis Perlakuan Akuntansi pada Pembiayaan Murabahah dengan PSAK Nomor 102 pada KSPPS Bina Arta Mandiri Karanganyar

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Savings and Loans and Sharia Financing Cooperatives (KSPPS) are non-bank Islamic financial institutions that are small in scope that offer financing services that carry out fund raising and fund distribution activities.One of the products of fund distribution is murabahah financing. In murabahah financing in KSPPS Bina Arta Mandiri Karanganyar, the recognition, measurement, presentation, disclosure and recording are not yet in accordance with PSAK Number 102. This study aims to determine the accounting treatment of buying and selling murabahah on KSPPS Bina Arta Mandiri Karanganyar with PSAK Number 102. This research uses descriptive qualitative method that is data collection method by observation, then the data is interpreted and analyzed so as to give description and explanation about actual treatment about murabahah accounting at KSPPS Bina Arta Mandiri Karanganyar. Calculation of murabahah financing by KSPPS Bina Arta Mandiri Karanganyar is using flat rate method. The result of the research shows that in the calculation of murabahah financing, there is still recognition, measurement, presentation, disclosure, and recording of murabahah financing that has not been fully in accordance with PSAK Number102 about murabahah accounting.

Keywords: accounting treatment, murabahah financing, PSAK Number 102

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.9 Mir a c.

Penerbit

Kebumen : STIE Putra Bangsa., 2018

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

657.9

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

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