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Dian Anggraini Kartika Sari
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Economics, Econometrics & Finance

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ANALISIS PERLAKUAN AKUNTANSI PIUTANG MURABAHAH PT BRI SYARIAH CABANG SIDOARJO Sari, Dian Anggraini Kartika
Jurnal Akuntansi AKUNESA Vol 2, No 1 (2013): AKUNESA (September 2013)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Manyfinancingin Islamic banksofferedto the publictoassistthe passage ofeconomy. For example,themurabahah, musharakaandmudharaba.  Murabahahis ashort-termfinancing, and has small risks, thusmurabahahfinancingis in great demandbythe public. Murabahah has accounting treatment  thatarealreadydefinedinSFASNo.102. Therefore, the aimof this studywasto analyzewhetherthe implementation of accounting of murabahahreceivablesare appropriate withSFASNo.102. Research method used is qualitative method. The resultof analysis ofthe accounting treatment ofmurabahahreceivables in BRIShariah Sidoarjois atreatment, disclosure, presentationandrecognition ofthemurabahareceivablespracticedinBRIShariah is appropriate withSFASNo.102 and theories. Keywords: murabahahreceivables, accounting treatment
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