ANALISIS TENTANG GHARAR DALAM PENGGUNAAN METODE PENCATATAN AKRUAL AKUNTANSI BANK MUAMALAT CABANG SURABAYA
Abstract: Islamic banks using
the accrual method of record-keeping that much debated as it contains elements
of gharar (obscurity), where transactions in keterjadian at the time,
admit that many
people assume that
banks do window
dressing. This research using
the method deskriptip.
Accrual accounting does
not contain elements of gharar
because if the cost burden is to earn an income or financial year period
reported, eraric unpaid to be reckoned with because it is already a rights or
obligations that entities for recognition of income for Bank Muamalat adheres
to the principle of time value of money.
Key words: Gharar, the
methodof recordingthe accrualbasisof Islamic banks
Penulis: Ana Yulfia
Kode Jurnal: jpakuntansidd130085
