Analisis Penerapan Akuntansi Perbankan Syariah Dalam Pembiayaan Murabahah Pada PT. BPRS ARTHA KARIMAH IRSYADI

Scientific work aims to find out about how the application of accounting systems in financing murabahah syariah. The method used in this research is descriptive analysis with the method of data collection through literature study, observations and interviews. From the results of the writing can be seen that in carrying out Islamic banking accounting process properly, especially in financing murabahah, Islamic Bank should maintain elements of syariah that are guided by the IAS and the Fatwa Council of Syariah. Key words : Islamic banking accounting, Murabaha