ANALISIS TENTANG GHARAR DALAM PENGGUNAAN METODE PENCATATAN AKRUAL AKUNTANSI BANK MUAMALAT CABANG SURABAYA

Abstract

Islamic banks using the accrual method of record-keeping that much debated as
it contains elements of gharar (obscurity), where transactions in keterjadian at
the time, admit that many people assume that banks do window dressing. This
research using the method deskriptip. Accrual accounting does not contain
elements of gharar because if the cost burden is to earn an income or financial
year period reported, eraric unpaid to be reckoned with because it is already a
rights or obligations that entities for recognition of income for Bank Muamalat
adheres to the principle of time value of money.
Key words: Gharar, the methodof recordingthe accrualbasisof Islamic banks