Nur Fadillah, Ilfa and Hendrawati, Hendrawati (2020) ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH DAN MUDHARABAH (studi kasus BMT Barrah Cabang Majalaya Periode 2017-2019). ANALYSIS OF MURABAHAH AND MUDHARABAH ACCOUNTING TREATMENT (Case Study : BMT Barrah Branch Majalaya Period 2017-2019). (Unpublished)
![[img]](http://repository.stei.ac.id/style/images/fileicons/text.png) |
Text (Artikel Bahasa Indonesia)
Jurnal B.Indonesia ILFA.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
|
Text (Article in English)
Jurnal B.Inggris ILFA.pdf Available under License Creative Commons Attribution Non-commercial. Download (1MB) |
Abstract
ABSTRACT This study aims to determine how the procedure for murabahah and mudharabah financing and to analyze the suitability of accounting treatment for murabahah and mudharabah financing which is applied to BMT Barrah Majalaya Branch. The method used in this research is qualitative research with a descriptive approach conducted at BMT Barrah Majalaya Branch. Data collection techniques in this study were direct interviews with informants, direct observation to the field (BMT Barrah Majalaya Branch) and documentation. The data analysis conducted is descriptive analysis, which is comparing the accounting treatment of murabahah and mudharabah financing which is applied in BMT Barrah, Majalaya Branch. The results of the research are the accounting treatment based on recognition, measurement, presentation, and disclosure of murabahah financing at BMT Barrah Majalaya Branch in accordance with Statement Of Sharia-Based Accounting Standards. The accounting treatment for mudharabah financing at BMT Barrah Majalaya Branch regarding the recognition of investment in BMT Barrah Majalaya Branch is not fully in accordance with Statement Of Sharia-Based Accounting Standards because at the time of delivery of mudharabah funds are recognized as mudharabah financing. The presentation and disclosure of accounting for mudharabah financing is in accordance with Statement Of Sharia-Based Accounting Standards. Keywords : Accounting Treatment, Murabahah Financing, Mudharbah Financing, Statement Of Sharia-Based Accounting Standards.
| Item Type: | Article | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Depositing User: | Users 1192 not found. | ||||||||
| Date Deposited: | 17 Nov 2020 08:32 | ||||||||
| Last Modified: | 17 Nov 2020 08:32 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/1797 |
Actions (login required)
 |
View Item |
