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

MUSLIMULHAKIM, MUHAMMAD and Meutia, Inten and Aspahani, Aspahani (2013) ANALISIS PENERAPAN PSAK105 DAN PSAK 106 DALAM KLASIFIKASI DAN PENGGUNAAN AKUN PADA LAPORAN KEUANGAN BANK SYARIAH DI PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Islamic Accounting, Islamic Banking, PSAK 105, PSAK 106, Mudharaba, Musyarakah.
Subjects:	H Social Sciences > HG Finance > HG1811-2351 Special classes of banks and financial institutions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Hilda Safitri Rts
Date Deposited:	09 Jul 2021 08:05
Last Modified:	09 Jul 2021 08:07
URI:	http://repository.unsri.ac.id/id/eprint/49574

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