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All Journal Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Hanifatun Nisa
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Other

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Journal : Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah

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Penerapan PSAK No. 102 Atas Transaksi Murabahah: Studi Kasus BMT Ahmad Jarot; Desi Ratna Sari; Hanifatun Nisa; Ersi Sisdianto
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i2.872

Abstract

This study aims to determine the accounting treatment of murabahah (recognition, measurement, presentation and disclosure) in accordance with PSAK no. 102. BMT in 13 population was studied. The descriptive analysis with qualitative and quantitative approaches wasused to deploythe questionnaires to respondents. The study showed that the accounting treatment of murabahah in BMT is not all adopted PSAK no. 102 properly. The average value of the percentage only reached 68.4%. There are weaknesses in the educational background of the respondents were limited to the knowledge of transaction records BMT.
Co-Authors Ahmad Jarot Annisa Fara Nabila Chusnul Adib Achmad Cris Kuntadi Desi Ratna Sari Ersi Sisdianto Farkha Maulida Haini Maftuhah Lia Fatikhatul Malikha M. Shoichin Najich Nur Fitriyatun Zakiyah Sari Ayu Cahayani