ANALISIS PERLAKUAN AKUNTANSI TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH iB PADA PT. BANK TABUNGAN NEGARA SYARIAH CABANG SURABAYA

Abstract

Islamic banks offer different products with existing products in conventional banksamong others, the most dominating murabahah products among other products.Murabahah is a sale and purchase agreement with a selling price of goods at costplus an agreed profit which the seller must disclose the cost of the item to the buyer.This led the authors to conduct a study of murabahah in BTN Syariah using researchmethods that are explained descriptively. The goal is to know and understand theaccounting treatment of mortgage financing on BTN Syariah.

Keywords: Accounting, Islamic banks, Murabahah