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All Journal Al-Musthofa: Journal of Sharia Economics
Eni Latifah
Institut Agama Islam Tarbiyatut Tholabah Lamongan, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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Akuntansi Wa’d Dalam Akad Pembiayaan Murabahah: (Pendekatan PSAK Syariah No.111) Eni Latifah
Al-Musthofa: Journal of Sharia Economics Vol. 3 No. 1 (2020): Al-Musthofa: Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah

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Abstract

This study aims to determine whether there is wa'd accounting in the murabahah financing contract. Wa'd accounting has an impact on financial reports, especially related to murabahah financing in financial institutions, both banking and non-banking. In Wa'd Accounting, there is an alternative accounting treatment for items that are hedged. However, Wa'd accounting has not met the criteria for assets or liabilities so that it is not recognized in the financial statements when giving or receiving wa'd from other parties.
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