PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN MURABAHAH

Agustinar Agustinar
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Abstract

This research was also conducted in order to obtain answers to the problem "How is the accounting treatment of murabahah financing?, What is the accounting treatment for murabahah financing at PT. BPRS Adeco Langsa has complied with PSAK No.59? ”. The research method used is a qualitative descriptive method, which is to collect the data obtained then interpret and analyze it so that it can provide information that can be used to solve the problems at hand. The data used are primary data and secondary data. Based on the research conducted, it was found that PT. BPRS Adeco Langsa in recording murabahah financing refers to PSAK No.59 and murabahah accounting treatment at PT. BPRS Adeco Langsa is basically in accordance with PSAK No.59. Based on the above conclusions, PT. BPRS Adeco Langsa has implemented the provisions contained in PSAK No.59. The researcher only wants to give advice to continue to improve its financing performance, especially for murabahah financing so as to improve customer welfare.
如何处理MURABAHAH融资的会计事宜
本研究也是为了回答“murabahah融资的会计处理是如何的?”, PT的murabahah融资的会计处理是怎样的? BPRS Adeco Langsa已遵守PSAK No.59?”。所使用的研究方法是定性描述方法,即收集所获得的数据,然后对其进行解释和分析,以便提供可用于解决手头问题的信息。使用的数据有主要数据和次要数据。通过研究发现,PT. BPRS Adeco Langsa在记录murabahah融资时参照的是PSAK No.59,在PT的murabahah会计处理,BPRS Adeco Langsa基本按照PSAK No.59进行。基于以上结论,PT. BPRS Adeco Langsa实施了PSAK No.59的规定。研究者只是想提出建议,继续提高其融资绩效,特别是murabahah融资,以提高客户福利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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