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Kamila Turrosifa, Kamila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENERAPAN PSAK NO. 105 DALAM TRANSAKSI PEMBIAYAAN MUDHARABAH PADA BANK SYARIAH BUKOPIN CABANG SIDOARJO Turrosifa, Kamila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the implementation of PSAK no. 105 in mudharabah financing transaction. The object of this research is performed in Bank Syariah Bukopin Sidoarjo branch. The descriptive qualitative approach is used as the analysis technique in order to analyze the data which is achieved from the company is analyzed then it is compared to the existing theories to produce a good system or method in order to make a decision. The evaluation is measured in the form of cash which is given to the bank, the presentation is served in the form of financial report to the balance instrument next to the asset as much as the bank bill to the bank customers and the disclosure of mudharabah will be disclosed in the financial report, costs emergence which are caused by liquidation at the time the cost return is conducted by the bank customers and at the time the achievement of production sharing, all of these activities are in accordance with the PSAK no. 105 about Mudharabah accountingKeywords: Syariah Bank, Mudharabah Financing, dan PSAK No. 105.
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