PENERAPAN METODE PENGAKUAN KEUNTUNGAN PEMBIAYAAN MURABAHAH (AT TAMWIL BI AL MURABAHAH) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2013
Abstact: This research
is aimed to
determine the implementation of
profit recognation method
of murabahah financing in Islamic
Banks in Indonesia based on annual report year
2013. The research method used is descriptive and used secondary data
such as Islamic Bank’s annual report year 2013 . The result of this research
shows that Islamic Banks in Indonesia applied different method
to recognize the
profit of murabahah
financing, but the
implementation is still in
accordance with applicable regulation. Differences in the recognation of profit
based on murabahah contract
completion period. Annuity
method is applied
to murabahah with deffered
payment period of
one year or
one period and
proportionate methodis applied
to murabahah with deffered payment period more than one year or one
period.
Penulis: Nurul Istikoma
Kode Jurnal: jpakuntansidd140532
