Pengakuan dan Pengukuran Pendapatan Bagi Hasil pada PT. BNI Syariah Cabang Medan
Desi Susanti, 080522085, this research is entitled the Confession and Measuring of Income Profit Sharing at PT. BNI Syariah Medan branch. The objective of this research is to know of how is the confession and measuring of income profit sharing at PT. BNI Syariah Medan branch and to know what is the base for the confession and measuring income profit sharing. The method of research uses descriptive method that is by arranging the data obtained during the research, such as the history of PT. BNI Syriah Medan branch, base of confession and measuring the income profit sharing, the financial report of PT. Bank Syariah, loss-profit ratio of the bank and subscribers. Further, it is interpreted and analyzed to give complete information for problem solving faced. The method of data collection is observation regarding the confession and measuring of profit sharing at PT. BNI Syariah Medan branch, interview with general personnel regarding structural organization, and accounting section for the profit sharing, and documentation that is to collect the data from book about Syariah banking accounting, journal, and internet sites related to the confession and measuring profit sharing. The results of research show that the confession and measuring of income profit sharing at PT. BNI Syariah Medan branch has been adjusted with the new PSAK concerning with Mudharabah and Musyarakah Accounting that is PSAK No. 105 and 106 of 2007.