PERSEPSI AKUNTAN INTERNAL TERHADAP PSAK 101-108 TENTANG AKUNTANSI SYARIAH PADA LEMBAGA KEUANGAN SYARIAH DI MALANG
Abstract: The purpose of this
study is to examine the perception of internal accountants to PSAK 101-110 of
accounting sharia in Islamic financial institutions. This study used
questionnaires given to internal accountant at Islamic Financial Institutions
in the Malang. Technical analysis is descriptive qualitative, where the data
collected by questionnaires. The results showed that the perception of internal
accountants to SFAS 101-110 on the recognition, measurement, presentation and
disclosure of transactions in the financial statements on average had agreed,
either on murabaha accounting, accounting musharaka, mudaraba accounting,
leasing, ijarah and presentation in the financial statements
Keywords: Akuntan Internal,
PSAK 101-110, Akuntansi Syariah
Penulis: Siti Zubaidah
Kode Jurnal: jpmanajemendd120705
