Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah

JAS (Jurnal Akuntansi Syariah)

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Title Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah
Creator Oktafiya, Zezi Nanda
Iswanaji, Chaidir
Subject Murabahah Financing Procedures
PSAK 102
Description This study aims to determine how the procedure or implementation of the murabahah financing contract at KSPPS BMT ARMA is it in accordance with PSAK 102 concerning murabahah or not. This research explains how the murabahah financing contract in KSPPS BMT ARMA. This study also discusses PSAK 102 regarding murabahah. The method used in this research is descriptive qualitative. This research was conducted at KSPPS BMT ARMA Magelang. In collecting data, the author uses several methods including observation is a method of direct observation carried out by researchers and interview methods. The results of the study can be seen that the accounting treatment of murabahah financing carried out at BMT ARMA is in accordance with accounting principles, namely PSAK 102.
Publisher LPPM Publishing & Printing
Date 2020-12-16
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Source JAS (Jurnal Akuntansi Syariah); Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December; 154-161
Language eng
Rights Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)

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