EVALUASI PENERAPAN PSAK No. 106(AKUNTANSI MUSYARAKAH)(Studi Kasus pada Bank Syariah Mandiri Cabang Kediri)
The research objective was to examine the application of musyarakah accounting Bank Syariah Mandiri Cabang Kediri and evaluate compliance with the provisions of PSAK No. 106. The analysis tools is to describe the accounting treatment financing is included, the recognition, measurement, disclosure and presentation that existed at the Bank Syariah Mandiri Cabang Kediri, whereas for analysis by comparing the level of concordance between the accounting treatment on Bank Syariah Mandiri Cabang Kediri with PSAK No. 106 (Akuntansi Musyarakah). Results of analysis for the accounting treatment at Bank Syariah Mandiri Cabang Kediri is in conformity with financial accounting standards PSAK No. 106 (Akuntansi Musyarakah). The Bank Syariah Mandiri Cabang Kediri has applied the accounting treatments that have been defined in PSAK No. 106 regarding Akuntansi Musyarakah.
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