PEMBIAYAAN MURABAHAH DALAM PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 102

Amaliatus Sholikah

Abstract


This article discusses the murabaha (resale with an advance) financing contained in the Statement of Financial Accounting Standards (SFAS) No. 102. Murabaha financing has been described in SFAS no. 102, which contains the scope, definitions, characteristics, recognition and measurement, accounting for the final buyer, disclosure, terms of the transaction, and the effective date of the withdrawal. The discussion focuses on the characteristics of murabaha, because the characteristics are the foundation of the murabaha financing. In addition, characteristics will also be able to present an overview of the murabaha contract, which is not shared by the other contractagreement.

Kata kunci: Pembiayaan Murabahah, PSAK No. 102


Full Text: PDF

Refbacks

  • There are currently no refbacks.


ISSN   : 2303-1905

E-ISSN  : 2549-1075

 


Indexed by:

http://ejournal.iain-tulungagung.ac.id/public/site/images/admin/crossref-logo-landscape-100.pnghttp://www.syekhnurjati.ac.id/jurnal/public/site/images/indrya/moraref2.jpg

http://ejournal.iain-tulungagung.ac.id/public/site/images/admin/Slideshare-logo.pnghttp://ejournal.iain-tulungagung.ac.id/public/site/images/admin/logoGaruda-besar.pnghttp://ejournal.iain-tulungagung.ac.id/public/site/images/admin/journaltocs_logo.gif__250x250_q75_subsampling-2_.jpg

 

Flag Counter

Editorial Office:

Ahkam: Jurnal Hukum Islam

Fakultas Syari'ah dan Ilmu Hukum IAIN Tulungagung Jl. Mayor Sujadi Timur No. 46
Telp/Fax: 0335-321513/321656
e-mail: ahkamfasih.iainta@gmail.com

Web Analytics Made Easy -
StatCounter

View My Stats

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.