Analisis Perlakuan Akuntansi Pembiayaan Musyarakah pada PT. Bank Sumut Syariah Cabang Medan

Abstract

The purpose of this research is to understand how the musharaka financing procedure and whether the musharaka financing accounting treatment in PT. Bank Sumut Syariah Cabang Medan is appropriate with PSAK Syariah 106. The type of research used is descriptive research. The population in this research is financial statement in PT. Bank Sumut Syariah Cabang Medan. The sample in this research is income statement and balance sheet period 2015 and 2016. The type of data used in this research is qualitative data. The data source used in this research is secondary data. The data collection technique used in this research is documentation. The data anlysis technique in this research is descriptive qualitative. The results of this research show that the musharakan financing procedure in PT. Bank Sumut Syariah there are some requirements that must be given by the customers who want to become partners of musharaka financing in PT Bank Sumut Syariah. The other than that musharaka accounting treatment is appropriate with statement of Sharia Financial Accounting Standards (PSAK Syariah 106) about musharaka accounting be it from the side recognition and measurement, presentation, and disclosure