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DHARA NOOR FEBRINA, TYSA Noor
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Economics, Econometrics & Finance

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ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH IB PADA PT. BANK TABUNGAN NEGARA SYARIAH CABANG SURABAYA DHARA NOOR FEBRINA, TYSA Noor
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Islamic banks offer different products with existing products in conventional banksamong others, the most dominating murabahah products among other products.Murabahah is a sale and purchase agreement with a selling price of goods at costplus an agreed profit which the seller must disclose the cost of the item to the buyer.This led the authors to conduct a study of murabahah in BTN Syariah using researchmethods that are explained descriptively. The goal is to know and understand theaccounting treatment of mortgage financing on BTN Syariah. Keywords: Accounting, Islamic banks, Murabahah
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