Evaluasi Penerapan Pernyataan Standart Akuntansi Keuangan (PSAK) No.102 Tentang Pembiayaan Murabahah (Studi Pada PT. Bank Mandiri Syraih Cabang Malang)

Rindy Hartanti Sholihah • Muhammad Saifi • Zahroh Z. A. Zahroh Z. A.
Journal article Jurnal Administrasi Bisnis S1 Universitas Brawijaya • February 2017

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(Bahasa Indonesia, 5 pages)


This study aims to understand the Murabahah in the company in order to fit your Statement of Accounting Standards (SFAS) 102 for regulations DSN MUI recommends that Islamic banks should be adjusted with SFAS 102. The object of this research is PT. Bank Mandiri Syariah Branch Malang with the type of research used is descriptive study, the data was obtained through primary data. Results from this study showed that Murabahah still found no compliance with the Statement of Accounting stadart (SFAS) 102. Suggestions that BSM set all activities in accordance with Statement of Financial Accounting Standards SFAS 102 and comply with all regulations set forth.




Jurnal Administrasi Bisnis S1 Universitas Brawijaya

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