ANALISIS PENERAPAN PSAK No. 102 TENTANG AKUNTANSI MURABAHAH (Studi Kasus Pada Lembaga Keuangan Mikro Syari’ah Baitul Qiradh Afdhal Cabang Kota Lhokseumawe)
Abstract: This study is aimed to analyze the application
of PSAK No. 102 about murabaha accounting system on shariah microfinance
institutions Baitul Qiradh Afdal Lhokseumawe Regional. Thisstudy uses
descriptive analyses method. The data used is primary data obtained directly by
interview , and secondary data through documentation and study of literature.
The results showed that the application of the murabaha accounting system
on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional
with PSAK No. 102 about murabaha accounting has not been fully run in
accordance with the applicable rules.
Penulis: Amrullah Amrullah,
Muhammad Arfan
Kode Jurnal: jpakuntansidd160684
