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VOL. 6, ISSUE 2 (2024)
Ownership accounting transaction review implementation in KPRS: A case in Islamic banking in Aceh
Authors
Muhammad Irsan, Muhammad Arfan, Aliamin
Abstract
This study evaluates the implementation of ownership accounting
transactions in the Syariah Home Ownership Loan (KPRS) at Bank Aceh Syariah.
KPRS provides housing solutions for low-income communities based on sharia
principles, avoiding riba, gharar, and maysir. Financing is carried out through
a murabahah contract, where the bank buys a house from the developer and sells
it to the customer with a profit margin. This study uses a qualitative approach
with interview and document analysis methods. The research results show that
the financing procedures and accounting records comply with PSAK 102 and sharia
principles, ensuring transparency and fairness in transactions. The main
conclusion is that Bank Aceh Syariah successfully provides fair and
sharia-compliant housing solutions, supported by a strong legal framework
through Qanun Aceh No. 11 of 2018.
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Pages:82-84
How to cite this article:
Muhammad Irsan, Muhammad Arfan, Aliamin "Ownership accounting transaction review implementation in KPRS: A case in Islamic banking in Aceh". International Journal of Management and Economics, Vol 6, Issue 2, 2024, Pages 82-84
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