Disclosure: Journal of Accounting and Finance
Vol 1, No 2 (2021)

Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah

Soleha Soleha (Institut Agama Islam Negeri (IAIN) Curup)



Article Info

Publish Date
31 Dec 2021

Abstract

As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties. Therefore, accounting standards are essentially required to prevent from any kinds of abuse of Authority and Disputes. Some Research findings highlights that most of the banks have not implemented accounting standards. This Research uses qualitative normative approach by researching financing managers as the Research subjects representing the bank institution. The data Wet collected through instrument of interview and documentation. The data Wet analyzed with qualitative analysis. In practice, this bank has complied with accounting standards. Such statement of accounting standards applied to home financing Products is its conformity with statement of Financial Accounting Standards (PSAK) No. 106 on Musyarakah Accounting.

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Journal Info

Abbrev

disclosure

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Disclosure: Journal of Accounting and Finance is a peer-reviewed journal published by Institut Agama Islam Negeri (IAIN) Curup, Indonesia twice a year (May and November). Disclosure: Journal of Accounting and Finance aims to publish articles in the field of accounting and finance that provide the ...