JIMEKA
Vol 1, No 1 (2016): Agustus 2016

ANALISIS PENERAPAN PSAK No. 102 TENTANG AKUNTANSI MURABAHAH (Studi Kasus Pada Lembaga Keuangan Mikro Syariah Baitul Qiradh Afdhal Cabang Kota Lhokseumawe)

Amrullah, Amrullah (Unknown)
Arfan, Muhammad (Unknown)

Article Info

Publish Date
01 Aug 2016

Abstract

This study is aimed to analyze the application of PSAK No. 102 about murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional. Thisstudy uses descriptive analyses method. The data used is primary data obtained directly by interview , and secondary data through documentation and study of literature.The results showed that the application of the murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional with PSAK No. 102 about murabaha accounting has not been fully run in accordance with the applicable rules.KeywordsMurabahah, PSAK No. 102, Baitul Qiradh

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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 ...