APPLICATION OF SHARIA ACCOUNTING BASED ON PSAK 102 IN MURABAHAH FINANCING AT BSI KCP MEDAN JUANDA

Penulis

  • Syawla Andina Auliya Universitas Islam Negeri Sumatera Utara
  • Yenni samri Juliati Nasution Universitas Islam Negeri Sumatera Utara
  • Laylan Syafina Universitas Islam Negeri Sumatera Utara

Kata Kunci:

Sharia Commercial Bank, Statement of Accounting Standards Finance No.102, Murabahah Accounting

Abstrak

This research aims to determine the suitability of implementing murabahah financing accounting at PT. Bank Syariah Indonesia KCP Medan Juanda regarding Statement of Financial Accounting Standards Number 102 concerning Murabahah Accounting. To see how the Murabahah Financing Mechanism works at BSI KCP MEDAN JUANDA, this type of research is descriptive qualitative research that describes and explains the application of the murabahah system in Islamic banking. The data sources that the author uses are direct data sources (primary data) and data sources indirect (secondary data).

Unduhan

Diterbitkan

2024-07-20