Skripsi

ANALISIS PENERAPAN PSAK105 DAN PSAK 106 DALAM KLASIFIKASI DAN PENGGUNAAN AKUN PADA LAPORAN KEUANGAN BANK SYARIAH DI PALEMBANG

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Penilaian

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This research aims to look at how the accounting treatment, including recognition, measurement, presentation and disclosure as well as classification and utilization of Mudharabah and Musyarakah transaction accounts that exist in Islamic banking and see its suitability with PSAK 105 and PSAK 106. Research objects in this study are Bank Muamalat and Bank Syariah Sumsel Babel operating in Palembang. This research data are primary and secondary data. Primary data include the accounting treatment of Mudharabah and Musyarakah transaction obtained from interviews from the bank, while secondary data comes from financial statements of Islamic banks in 2011-2012. Analytical technique used in this research is descriptive qualitative. The results indicate there are dijferences in naming accounts of recognize funding in financing that distributed by bank to the customer and there are Allowance for Losses on Earning Assets accounts because banks are required t o set aside at least 1% from financing given which refers to PBINumber 13/13/PBI/2011.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
1307001949	T49574	T495742013	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T495742013

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2013

Collation

xv, 66 hlm.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

651.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

laporan keuangan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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