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All Journal Jurnal Akuntansi AKUNESA Journal of Accounting Science
NURLATIFAH, AMIRA
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Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI MURABAHAH DALAM PEMBIAYAAN KPR (KREDIT PERUMAHAN RAKYAT) SYARIAH DITINJAU DARI PSAK NO.102 PADA BANK BTN SYARIAH SURABAYA NURLATIFAH, AMIRA
Jurnal Akuntansi AKUNESA Vol 3, No 3 (2015): AKUNESA (Mei 2015)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract: The aim of this study was to determine the application of the murabaha contract in mortgage financing products with type of mortgage financing BTN Platinum iB, either transparency or accounting processes and operational processes must be recorded properly. Results from this study indicate that the implementation of financing by using murabaha contract in mortgage financing products with type of mortgage financing BTN Platinum has not yet fully implemented entirely in accordance with PSAK No. 102 on accounting murabaha terms of recognition and measurement of accounting for repayment and discount murabaha pieces. Conclusion of this study indicate that the accounting treatment of murabaha in mortgage financing products with type of mortgage financing BTN Platinum iB not fully implemented in accordance with PSAK No. 102 on accounting murabaha in Bank BTN Syariah Surabaya. Keywords: PSAK No. 102, Murabaha Accounting, House Financing Credit Sharia, BTN                     Syariah Bank Surabaya
Good University Governance Management Pattern Public Service Agency: Pola Pengelolaan Good University Governance Badan Layanan Umum Nurlatifah, Amira; Suratman, Bambang; Hariyati
Journal of Accounting Science Vol. 5 No. 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.429

Abstract

Implement good governance in Higher Education, the government established a Public Service Agency with the aim of improving the quality of higher education services. The purpose of this study was to determine the meaning of good corporate governance, the application of the management patterns of good corporate governance in universities and the obstacles faced by good corporate governance in universities. This research is a qualitative research which is literature study. The results of the study reveal that good corporate governance has the meaning of a good governance system, especially important in universities based on the principles of good governance in universities, such as the principle of accountability which is manifested in positive and negative independence without pressure from any party, as well as the principle of equality and fairness to stakeholders. Apart from this, there are internal problems, one of which is due to the inadequate duties and functions of special institutions dealing with development. Meanwhile, external problems occur due to the rapid development of science and technology that does not yet fulfill sufficient capacity to implement good governance in the management of education in Indonesia
Co-Authors BAMBANG SURATMAN HARIYATI