PRATIK AKUNTANSI PEMBIYAAN MURABAHAH PADA KOPERASI JASA KEUANGAN SYARIAH BAITUL TAMWIL MUHHAMADIYAH MULIA BABAT KABUPATEN LAMONGAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
DEWI, NUR IDA
Subject
657.9 - ACCOUNTING-BANK
Datestamp
2017-07-06 05:24:42
Abstract :
Currently, the development of Islamic accounting beginning to show good results. Through this research will be described in the accounting practices relating to Islamic cooperative murababah product. Qualitative research carried out in which the objectives to be achieved is to learn how to practice accounting in accordance with the cooperative sharia Islamic principles and guidelines MUI Financial Accounting Standards. The results obtained in this study indicate that the accounting practices in cooperative murabaha have been done in accordance with Islamic principles MUI views of some aspects of the acquisition of the assets murabaha, how to trade, with prior arrangement, the provisions in case of cancellation until the fines imposed by the agreement. In addition, if seen by the Financial Accounting Standards Board Code said all transactions in accordance with the guidelines from the Financial Accounting Standards advance agreement, the benefits of the agreement until the acquisition of the assets. While murabaha payment discount still can not say in accordance with Financial Accounting Standards guidelines. Keywords : Generally Accepted Accounting Principles, MUI Sharia, Islamic Accounting, Murabaha
Currently, the development of Islamic accounting beginning to show good results. Through this research will be described in the accounting practices relating to Islamic cooperative murababah product. Qualitative research carried out in which the objectives to be achieved is to learn how to practice accounting in accordance with the cooperative sharia Islamic principles and guidelines MUI Financial Accounting Standards. The results obtained in this study indicate that the accounting practices in cooperative murabaha have been done in accordance with Islamic principles MUI views of some aspects of the acquisition of the assets murabaha, how to trade, with prior arrangement, the provisions in case of cancellation until the fines imposed by the agreement. In addition, if seen by the Financial Accounting Standards Board Code said all transactions in accordance with the guidelines from the Financial Accounting Standards advance agreement, the benefits of the agreement until the acquisition of the assets. While murabaha payment discount still can not say in accordance with Financial Accounting Standards guidelines. Keywords : Generally Accepted Accounting Principles, MUI Sharia, Islamic Accounting, Murabaha
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