Open AccessANALISIS PENERAPAN PSAK NO.102 ATAS PEMBIAYAAN MURABAHAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO
Author(s) -
Sri Wahyuni Muklis,
Sifrid S. Pangemanan,
Lidia Mawikere
Publication year - 2013
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.8.4.25135.2013
Subject(s) - accounting , business , database transaction , transparency (behavior) , political science , computer science , database , law
Funding product “Murabahah” is one of upscale for syariah banking. IAI (Indonesia Accountant Association) has published Accountant funding standard statement (PSAK) No. 102, which admission, transparency, measuring and explanation from “Murabahah” transaction. the other purpose from this research is to know adjustment of “Murabahah” in PT. Bank Syariah Mandiri, Manado Branch with PSAK No. 102. Descriptive theory is been used for this research, which is the data has been gathered, arranged, interpret, and analysed, so it can give full information or picture about “Murabahah” funding in PT. Bank Syariah Mandiri, Manado Branch, where this presentation has been standardized based from standard accountant funding statement No. 102.