ANALISIS PENERAPAN AKUNTANSI SYARIAH PADA TRANSAKSI PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK NO.106 (Studi Pada KSPPS Sarana Aneka Jasa Klaten)

MA'RUF, MUHAMMAD RIFAI HABIBI and Dita, Andraeny, M.Si (2018) ANALISIS PENERAPAN AKUNTANSI SYARIAH PADA TRANSAKSI PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK NO.106 (Studi Pada KSPPS Sarana Aneka Jasa Klaten). skripsi thesis, IAIN SURAKARTA.

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Abstract

The purpose of this study is to determine the suitability of the application of accounting treatment regarding the recognition, measurement, presentation, and disclosure of financial statements of musyarakah financing transactions with PSAK No. 106 at KSPPS Sarana Aneka Jasa Klaten 2017. The design of this research is descriptive research with qualitative approach. Variable in this research is musyarakah financing. Research subjects at KSPPS Sarana Aneka Jasa Klaten, while the object of research is the recognition, measurement, presentation, and disclosure financial statements of musyarakah financing transaction in 2017. Data collection techniques in this study is by interview and documentation. The results of this study indicate that the application of musyarakah financing accounting to KSPPS Sarana Aneka Jasa Klaten covering recognition, measurement, presentation and disclosure are not fully in compliance with PSAK No. 106. Because in the presentation of musyarakah financing in KSPPS Sarana Aneka Jasa still uses musharaka financing terms should be replaced with musyarakah investment. And the disclosure of musyarakah financing is not appropriate because KSPPS Sarana Aneka Jasa does not make notes to the financial statements Keywords: Musyarakah Financing, PSAK No. 106

Item Type: Thesis (skripsi)
Subjects: 2x Islam > 2x6 Sosial dan Budaya Islam > 2x6.3 Ekonomi Islam
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syariah
Depositing User: Maha siswa
Date Deposited: 12 Feb 2019 03:14
Last Modified: 12 Feb 2019 03:14
URI: http://eprints.iain-surakarta.ac.id/id/eprint/2938

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