PEMBIAYAAN MURABAHAH DALAM PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 102

Authors

  • Amaliatus Sholikah Alumni STAIN Tulungagung

DOI:

https://doi.org/10.21274/ahkam.2014.2.1.61-88

Abstract

This article discusses the murabaha (resale with an advance) financing contained in the Statement of Financial Accounting Standards (SFAS) No. 102. Murabaha financing has been described in SFAS no. 102, which contains the scope, definitions, characteristics, recognition and measurement, accounting for the final buyer, disclosure, terms of the transaction, and the effective date of the withdrawal. The discussion focuses on the characteristics of murabaha, because the characteristics are the foundation of the murabaha financing. In addition, characteristics will also be able to present an overview of the murabaha contract, which is not shared by the other contractagreement.

Kata kunci: Pembiayaan Murabahah, PSAK No. 102

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Published

2017-07-01

Issue

Vol. 2 No. 1 (2014)

Section

Articles

License

The author has full rights to the articles that has been sent to Ahkam: Jurnal Hukum Islam. The author is responsible for the originality of the articles and all the references used in the journal script.

How to Cite

Sholikah, A. (2017). PEMBIAYAAN MURABAHAH DALAM PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 102. Ahkam: Jurnal Hukum Islam, 2(1), 61-88. https://doi.org/10.21274/ahkam.2014.2.1.61-88