Studi perbandingan praktik transaksi Murabahah dan perlakuan akuntansi untuk Murabahah pada PT Bank Muamalat Indonesia, Tbk. terhadap prinsip Syariah dan standar akuntansi yang berlaku di Indonesia

Deskripsi

The focus of this study is the murabaha transaction process and also the accounting treatment for murabaha at PT Bank Muamalat Indonesia Tbk. The purpose of this study is to see whether the practice is align with the sharia principle and accounting standard in Indonesia. Knowing this will allow bank to identify changes should be made to improve the alignment for better practice and also for better protection for consumers. This research is qualitative descriptive interpretive. The data were collected by means of deep interview. This study finds that some of murabaha practices at PT Bank Muamalat Indonesia Tbk. already align with the sharia principle. The study also concludes that some of the accounting treatments for murabaha at PT Bank Muamalat Indonesia Tbk. already align with the accounting standard. The researcher suggest that PT Bank Muamalat Indonesia Tbk. maintain the practice they have already done.Ada tabel