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Akuntansi Bank Syariah

Akuntansi Bank Syariah

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Published by angg4inter

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categoriesBusiness/Law, Finance
Published by: angg4inter on Dec 03, 2009
Copyright:Attribution Non-commercial

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04/26/2012

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AKUNTANSIBANKSYARIAH
 
AkuntansiAkuntansiPerbankanPerbankanSyariahSyariah
KerangkaKerangkaDasarDasarPenyusunanPenyusunandandanPenyajianPenyajianLaporanLaporanKeuanganKeuanganBank Bank SyariahSyariah(KDPPLK Bank (KDPPLK Bank SyariahSyariah))
landasanlandasankonseptualkonseptual
jika jikatidak tidak diaturdiatur,,berlakuberlakuKDPPLKKDPPLKumumumum,,sepanjangsepanjangtidak tidak bertentanganbertentangandengandenganprinsipprinsipsyariahsyariah
PSAK 59:PSAK 59:AkuntansiAkuntansiPerbankanPerbankanSyariahSyariah
LandasanLandasanPraktis/OperasiPraktis/Operasi
DisahkanDisahkan11MeiMei20022002
BerlakuBerlakuefektif efektif ::
untuk untuk penyusunanpenyusunandandanpenyajianpenyajianlapkeulapkeuyangyangdimulaidimulai11JanuariJanuaripadapadaatauatausetelahsetelah2003.2003.
PenerapanPenerapanlebihlebihdinidinidianjurkandianjurkan
PedomanPedomanAkuntansiAkuntansiBank Bank SyariahSyariahIndonesiaIndonesiaPAPSI (PAPSI (JuliJuli2003)2003)
 
LaporanLaporanKeuanganKeuanganBank Bank SyariahSyariah
Neraca
LaporanLabaRugi
LaporanPerubahanEkuitas
LaporanArusKas
LaporanLaporanPerubahanPerubahanInvestasiInvestasiTerikatTerikat
LaporanLaporanSumberSumberdandanPenggunaanPenggunaanDana ZISDana ZIS
LaporanLaporanSumberSumberdandanPenggunaanPenggunaanDanaDanaQardhulQardhulHasanHasan
Bank Syariah:
InvestorManajer Investasi
Bank Syariah:
Agen Investasi
Bank Syariah:
PengembanFungsi Sosial
CatatanatasLaporanKeuangan

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