Jurnal Akuntansi dan Keuangan
Vol 5, No 2 (2017): Agustus 2017

ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN IJARAH BERDASARKAN PSAK NOMOR 107 PADA PT BANK RAKYAT INDONESIA SYARIAH CABANG LHOKSEUMAWE

Falahuddin, Falahuddin (Unknown)
Aprilia, Icut (Unknown)

Article Info

Publish Date
08 Aug 2017

Abstract

This study aims to analyze the application of Ijarah financing accounting based on PSAK No.107 at PT  Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe. The data used in this study are qualitative data which is obtained by conducting interviews with the parties concerned. The data analysis method used in this study is a qualitative descriptive method. Based on the results of the study, it is known that the financing system of Ijarah Muntahiyya Bittamlik at PT Bank Rakyat Indonesia Syariah, Branch of Lhokseumawe is in accordance with the generally accepted accounting principles for sharia banking, namely PSAK 107 concerning the application of Ijarah financing.

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Journal Info
Jurnal Akuntansi dan Keuangan
Website

Abbrev

jak

Publisher

Universitas Malikussaleh

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

urnal Akuntansi dan Keuangan P-ISSN 2301-4717 E-ISSN 2716-022X is a open-access, peer-reviewed scientific journal published online through an Open Journal System. This journal is published by the Department of Accounting Faculty of Economics and Business, Malikussaleh University, Aceh Utara, ...