JIMEKA
Vol 2, No 4 (2017): November 2017

ANALISIS PENERAPAN IJARAH DAN PERLAKUAN AKUNTANSI BERDASARKAN PSAK 107 PADA PT BPRS HIKMAH WAKILAH KOTA BANDA ACEH

Vhintara, Cut (Unknown)
Rahmawaty, Rahmawaty (Unknown)

Article Info

Publish Date
01 Nov 2017

Abstract

This study aims to see the application of Ijarah and accounting treatment based on PSAK 107 at PT BPRS Hikmah Wakilah in Banda Aceh City. The research was conducted using qualitative-descriptive research method. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the application of Ijarah and accounting treatment at PT BPRS Hikmah Wakilah Banda Aceh has been in accordance with PSAK 107.

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Journal Info
JIMEKA
Website

Abbrev

EKA

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial ...