Prosedur Akuntansi Atas Pembiayaan Mudharabah Pada Bank BJB Syariah Cabang Serang

HASANAH, SINTA USWATUN (2015) Prosedur Akuntansi Atas Pembiayaan Mudharabah Pada Bank BJB Syariah Cabang Serang. D3 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

ACCOUNTING PROCEDURES OF FINANCING MUDHARABAH AT BANK BJB SYARIAH CABANG SERANG The purpose of this study was to determine accounting procedures of mudharabah, standard operating procedures of financing, practice of accounting procedures comformity with Standard Operating Procedures, and practice of accounting procedures comformity with Statement of Finance Accounting Standard Number 105. The method used in this study is descriptive method. This study using primary data and secondary data obtained from Bank BJB Syariah Cabang Serang. Source of data derived from literature, unstructured interviews, and document research. From the research results obtained during intership known accounting procedures of mudharabah accordance wiith Standard Operating Procedures but isn’t accordance with Statement of Finance Accounting Standard Number 105. Incompatibility practice with Statement of Finance Accounting Standard Number 105 is bank recognizes revenue from the sales forecast isn’t based on the income statement results from mudharib.

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Thesis (D3)

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