Qinthara, Haikal (2023) Analisis implementasi akuntansi salam PSAK 103 pada perusahaan manufaktur (studi kasus PT Sukses Jaya Lancar). Masters thesis, Universitas Tarumanagara.
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Abstract
This research aims to determine the application of accounting to salam transactions
in manufacturing companies and analyze the suitability of recognition,
measurement and presentation of salam transactions based on IFAS 103. As well as
finding out the obstacles faced by PT Sukses Jaya Lancar in implementing IFAS
103. This type of research is descriptive research. The results of this research show
that the implementation of salam accounting treatment applied by PT Sukses Jaya
Lancar is in accordance with IFAS 103. In salam transaction mechanism, the bank
acts as akad wakalah first with the customer, which means that the bank gives
special authority to produce, store and deliver products belonging to PT Sukses
Jaya Lancar to the buyer as stipulated in the greeting transaction contract.
Keywords: Akad Salam, IFAS 103, Akad Wakalah, Salam Transaction.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 11 Sep 2024 08:49 |
| Last Modified: | 23 Sep 2024 06:06 |
| URI: | https://repository.untar.ac.id/id/eprint/44462 |
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