Jurnal Riset Perbankan, Manajemen dan Akuntansi
Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi

Analisis Penerapan dan Perlakuan Akuntansi PSAK 110 Akuntansi Sukuk pada Investor Bursa Efek Indonesia

Rinaldi Rizal (Unknown)



Article Info

Publish Date
02 Aug 2022

Abstract

This thesis is entitled Analysis of Accounting Application and Treatment of PSAK 110 Accounting for Sukuk on Indonesian Stock Exchange Investors. This research is descriptive analytical, the method used is literature review with a qualitative approach. The sample used to research is 10 (ten) major sharia banks in Indonesia that have gone public on the Indonesia Stock Exchange, which are investors who buy Sukuk, both issued by the state and private companies. The sample companies are PT BRI Syariah Tbk (BRIS), PT Bank BTPN Syariah Tbk (BTPS), PT Bank Muamalat Indonesia Tbk (BBMI), Bank Panin Dubai Syariah Tbk (PNBS), PT Bank Net Syariah Tbk (BANK), PT Bank Syariah Mandiri (BBSM), PT Bank BCA Syariah (BCAS), PT Bank Syariah Bukopin (BSBK) and PT Bank Mega Syariah (BMSY). The results of this study indicate that the application and accounting treatment of PSAK 110 Accounting for Sukuk to Indonesian Stock Exchange investors, in terms of recognition and measurement, presentation and disclosure, are in accordance with PSAK 110 Accounting for Sukuk. Keywords: Sukuk Accounting, PSAK 110, Sukuk, Investor, Syariah.

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Journal Info

Abbrev

jrpma

Publisher

Subject

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

Description

The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, ...