Ahkam: Jurnal Hukum Islam
Vol 2, No 1 (2014)

PEMBIAYAAN MURABAHAH DALAM PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 102

Sholikah, Amaliatus ( Alumni STAIN Tulungagung)

Article Info

Publish Date
05 Sep 2017

Abstract

This article discusses the murabaha (resale with an advance) financing contained in the Statement of Financial Accounting Standards (SFAS) No. 102. Murabaha financing has been described in SFAS no. 102, which contains the scope, definitions, characteristics, recognition and measurement, accounting for the final buyer, disclosure, terms of the transaction, and the effective date of the withdrawal. The discussion focuses on the characteristics of murabaha, because the characteristics are the foundation of the murabaha financing. In addition, characteristics will also be able to present an overview of the murabaha contract, which is not shared by the other contractagreement.Kata kunci: Pembiayaan Murabahah, PSAK No. 102

Copyrights © 2014




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Journal Info
Ahkam: Jurnal Hukum Islam
Website

Abbrev

ahkam

Publisher

Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Subject

Law, Crime, Criminology & Criminal Justice

Description

AHKAM: Jurnal Hukum Islam adalah jurnal akademik yang diterbitkan oleh Fakultas Syariah dan Ilmu Hukum (FASIH) Institut Agama Islam Negeri (IAIN) Tulungagung. Berisi tulisan yang diangkat dari kajian analitis-kritis di bidang hukum Islam. AHKAM: Jurnal Hukum Islam terbit dua kali dalam setahun pada ...