ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA
This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the reco...
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Ahmad Dahlan
2021-02-01
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| Series: | Jurnal Reksa |
| Subjects: | |
| Online Access: | http://journal2.uad.ac.id/index.php/reksa/article/view/3802 |
| _version_ | 1827333449120219136 |
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| author | Mira Bela Sartika Annisa Fithria |
| author_facet | Mira Bela Sartika Annisa Fithria |
| author_sort | Mira Bela Sartika |
| collection | DOAJ |
| description | This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments. |
| first_indexed | 2024-03-07T17:23:25Z |
| format | Article |
| id | doaj.art-ba72bcf9fc8c40d0982e45145fd4e287 |
| institution | Directory Open Access Journal |
| issn | 2089-6581 2614-3720 |
| language | English |
| last_indexed | 2024-03-07T17:23:25Z |
| publishDate | 2021-02-01 |
| publisher | Universitas Ahmad Dahlan |
| record_format | Article |
| series | Jurnal Reksa |
| spelling | doaj.art-ba72bcf9fc8c40d0982e45145fd4e2872024-03-02T19:32:47ZengUniversitas Ahmad DahlanJurnal Reksa2089-65812614-37202021-02-0181314510.12928/j.reksa.v8i1.38021452ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTAMira Bela Sartika0Annisa Fithria1Universitas Ahmad DahlanUniversitas Ahmad DahlanThis study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments.http://journal2.uad.ac.id/index.php/reksa/article/view/3802accounting treatmentmurabahah financingmudharabah financingmusyarakah financingbmt |
| spellingShingle | Mira Bela Sartika Annisa Fithria ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA Jurnal Reksa accounting treatment murabahah financing mudharabah financing musyarakah financing bmt |
| title | ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA |
| title_full | ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA |
| title_fullStr | ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA |
| title_full_unstemmed | ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA |
| title_short | ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA |
| title_sort | analisis perlakuan akuntansi syariah pada produk pembiayaan di bmt batik mataram yogyakarta |
| topic | accounting treatment murabahah financing mudharabah financing musyarakah financing bmt |
| url | http://journal2.uad.ac.id/index.php/reksa/article/view/3802 |
| work_keys_str_mv | AT mirabelasartika analisisperlakuanakuntansisyariahpadaprodukpembiayaandibmtbatikmataramyogyakarta AT annisafithria analisisperlakuanakuntansisyariahpadaprodukpembiayaandibmtbatikmataramyogyakarta |