Analisis Pengakuan Pendapatan Pembiayaan Murabahah Bank Syariah Pada Pt. Bank Sumut Syariah Cabang Medan

Abstract

Condition of banking in Indonesia in this time show marking of a little repair after releasing of some governmental policy. The law No. 10 in 1998 which becoming base applied two banking system in Indonesia, that is Conventional Bank and Moslem Law Bank, where PT. Bank Sumut Syariah Branch of Medan conduct its business activity not pursuant to flower system, but according to principle of sharing holder of hence there are difference which enough significant to the accountancy treatment to both of bank kinds especially in credit activity. This is becoming the base of writer desire to know do the treatment of accountancy and confession method of profit for activity of Murabahah who conducted by Sumut Syariah Bank hare pursuant to which inveterare as which arranged in statement of standard financial accounting (PSAK) No. 59 and alco compare the accountancy treatment applied by Bank Sumut Syariah with the Conventional Bank. As for target which will be reached by writer from this thesis is to able kow and comprehend more hitting banking of Moslem Law specially of credit differentiating with the conventional bank. From the research result which conducted by writer show that treatment of accountancy and revenue recognition applied by Sumut Syariah Bank have purant to which inventerate as which arranged in PSAK No. 59, where in revenue recognition to the activity of Murabahah in Sumut Syariah Bank tend to using of method of cash bases by the reason of earnings which not yet accepted though have arisen the rights, not yet been confessed as earnings remember nobody can asdertain what will be happened tomorrow. And suggestion ablle to be given is Sumut Syariah Bank hoping can maintain its difference learnedly consisten in the case of applying treatmentaccountancy matching with rule which inveterate to be Sumut Syariah Bank can show the its product individuality from had the Conventional Bank.