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Akuntansi Wa’d Dalam Akad Pembiayaan Murabahah: (Pendekatan PSAK Syariah No.111)

Al-Musthofa: Journal of Sharia Economics

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Title Akuntansi Wa’d Dalam Akad Pembiayaan Murabahah: (Pendekatan PSAK Syariah No.111)
 
Creator Latifah, Eni
 
Subject Wa’d Accounting, Financing, And Murabaha.
 
Description This study aims to determine whether there is wa'd accounting in the murabahah financing contract. Wa'd accounting has an impact on financial reports, especially related to murabahah financing in financial institutions, both banking and non-banking. In Wa'd Accounting, there is an alternative accounting treatment for items that are hedged. However, Wa'd accounting has not met the criteria for assets or liabilities so that it is not recognized in the financial statements when giving or receiving wa'd from other parties.
 
Publisher Program Studi Ekonomi Syariah Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Tarbiyatut Tholabah
 
Date 2020-12-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.iai-tabah.ac.id/index.php/musthofa/article/view/608
 
Source Al-Musthofa: Journal of Sharia Economics; Vol. 3 No. 2 (2020): Al-Musthofa: Journal of Sharia Economics; 88 – 98
2654-7228
2622-1977
 
Language eng
 
Relation http://ejournal.iai-tabah.ac.id/index.php/musthofa/article/view/608/432