Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol. 2 No. 2 (2024): Juni : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah

Penerapan PSAK No. 102 Atas Transaksi Murabahah: Studi Kasus BMT

Ahmad Jarot (Unknown)
Desi Ratna Sari (Unknown)
Hanifatun Nisa (Unknown)
Ersi Sisdianto (Unknown)

Article Info

Publish Date
14 May 2024

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.

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Journal Info
Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah
Website

Abbrev

Nuansa

Publisher

Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...