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Riskia Rahayu, Riskia
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Economics, Econometrics & Finance

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AKUNTANSI PEMBIAYAAN QARDHUL HASAN PADA BANK SYARIAH BERDASARKAN PSAK 59 (Studi pada Bank Aceh Syariah Banda Aceh) Rahayu, Riskia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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Abstract

This research was conducted at Bank Aceh Syariah Banda Aceh which was one Islamic bank in Banda Aceh received the funds performed by qardhul hasan financing. The purpose of this study was to determine whether the accounting treatment is the recognition, measurement, presentation, and disclosure of source and uses of funds qardhul hasan conducted by Bank Aceh Syariah Banda Aceh has been in accordance with PSAK 59.
AKUNTANSI PEMBIAYAAN QARDHUL HASAN PADA BANK SYARIAH BERDASARKAN PSAK 59 (Studi pada Bank Aceh Syariah Banda Aceh) Rahayu, Riskia; Ibrahim, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted at Bank Aceh Syariah Banda Aceh which was one Islamic bank in Banda Aceh received the funds performed by qardhul hasan financing. The purpose of this study was to determine whether the accounting treatment is the recognition, measurement, presentation, and disclosure of source and uses of funds qardhul hasan conducted by Bank Aceh Syariah Banda Aceh has been in accordance with PSAK 59.
Co-Authors Ridwan Ibrahim