ANALISIS PENERAPAN PSAK NO.102 ATAS PEMBIAYAAN MURABAHAH PADA PT. BANK SYARIAH MANDIRI CABANG MANADO

Abstract

Funding product “Murabahah” is one of upscale for syariah banking. IAI (Indonesia Accountant Association) has published Accountant funding standard statement (PSAK) No. 102, which admission, transparency, measuring and explanation from “Murabahah” transaction. the other purpose from this research is to know adjustment of “Murabahah” in PT. Bank Syariah Mandiri, Manado Branch with PSAK No. 102. Descriptive theory is been used for this research, which is the data has been gathered, arranged, interpret, and analysed, so it can give full information or picture about “Murabahah” funding in PT. Bank Syariah Mandiri, Manado Branch, where this presentation has been standardized based from standard accountant funding statement No. 102.