ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR

This study aims to examine the implementation of Statement Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives Aceh Besar and determine suitability application PSAK on Besar. The population this research is 6 which are registered at Office Small Medium Micro Businesses District still active until now apply financing. analysis was conducted by comparing accounting treatment transactions with 102. results showed that sharia cooperatives terms recognition measurement not fully following 102, while presentation disclosure side