SKRIPSI AKS

ANALISIS PENERAPAN PSAK 110 AKUNTANSI SUKUK PADA PERUSAHAAN PENERBIT SUKUK

---

ABSTRACT

This study aims to determine and analyze the accounting for sukuk ijarah
and sukuk mudharabah in the application of PSAK 110. The population of this
study is a sukuk issuing company and is still circulating in 2022. The sample
selection used the purposive sampling method, and based on this method, 16
sample companies were obtained consisting of 7 companies issuing sukuk ijarah
and 9 companies issuing sukuk mudharabah.
The results of this study indicate that in terms of recognition and
measurement of sukuk issuing companies, 31.25% have implemented PSAK 110.
From the presentation side 56.25% of sukuk issuing companies have made
presentations according to PSAK 110. And from the disclosure side 87.5 % of
sukuk issuing companies have implemented PSAK 110.
Keyword :PSAK 110, sukuk ijarah, sukuk Mudhrabah.

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 DEP a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 129 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Depi Yuliana

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar