Analisis perbandingan perlakuan akuntansi ijarah berdasarkan standar yang dikeluarkan oleh AAOIFI, IAI, dan MASB

Deskripsi

This study analyzes about accounting treatment comparison on banking industries based on AAOIFI, IAI, and MASB. The results showed that most of the standards are already compatible with Islamic sharia (Islamic law) and there are no substantial differences between one sharia standard with another, especially between FAS 8 and PSAK 107. This is because FAS 8 was become a reference in making PSAK 107. Whereas, the standard set by MASB, which is also classified as sharia standard, has many differences with other sharia standards. This is because MASB refers to conventional standards in setting their sharia standards..