ANALISIS PERLAKUAN AKUNTANSI TERHADAP JUAL BELI MURABAHAH BERDASARKAN PSAK 102 PADA BANK BRI SYARIAH CABANG TANJUNG KARANG LAMPUNG

Authors

DOI:

https://doi.org/10.31000/competitive.v5i2.4311

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan pembiayaan pada murabahah Bank BRI Syariah Cabang Tanjung Karang Lampung sesuai dengan penerapan pembiayaan murabahah dengan PSAK No.102.

Metode penelitian yang digunakan yaitu kuantitatif deskriptif. Hasil dari penelitian ini dapat diketahui bahwa penerapan pembiayaan murabahah pada Bank BRI Syariah Cabang Tanjung Karang Lampung adalah jual beli perlakuan akuntansi murabahah yang meliputi pengakuan, pengukuran, dan penyajian yang dilakukan oleh Bank BRI Syariah Cabang Tanjung Karang Lampung sesuai dengan PSAK No.102.

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Author Biography

  • Falasifa Afrida, University of Singaperbangsa Karawang
    Mahasiswa S1 Akuntansi

References

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Published

2021-07-01

Issue

Vol. 5 No. 2 (2021): Competitive Jurnal Akuntansi dan Keuangan

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Articles

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How to Cite

[1]
F. Afrida, “ANALISIS PERLAKUAN AKUNTANSI TERHADAP JUAL BELI MURABAHAH BERDASARKAN PSAK 102 PADA BANK BRI SYARIAH CABANG TANJUNG KARANG LAMPUNG”, COMPETITIVE, vol. 5, no. 2, pp. 113–121, Jul. 2021, doi: 10.31000/competitive.v5i2.4311.