Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

ANALISIS PENERAPAN AKUNTANSI PERBANKAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH BER…

Hazmi Arimiko Satria

ABSTRACT Murabaha is one of financing product from Islamic bank. IAI (Indonesia Accountant Association) has published Statement of Financial Accounting Standard (SFAS) No. 102, about recognition, measurement, presentation, and disclosure of “Murabahah” transaction. The purpose of this study is to analyze adjustment of “Murabahah” in Bank Aceh Syariah, Banda Aceh Branch with SFAS No. 102. The type of this research is descriptive method, which collect data, then arranged, interpret…


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