@thesis{thesis, author={UTAMA HENDRA CATUR}, title ={PERLAKUAN AKUNTANSI ATAS PRODUK PEMBIAYAAN SYUKUR DALAM AKAD MUSYARAKAH DI BTN SYARIAH SURABAYA}, year={2015}, url={http://eprints.perbanas.ac.id/1061/}, abstract={This research had a purpose to knowhowthe application ofAccounting Treatmentof ProductsFinancingSyukurinMusharakaAgreementonBTNSyariahSurabayabasedwithPSAKNo.106.PSAKNo.106is the basis ofthe accounting treatmentMusharaka financingin Islamic bankswhich includethe recognition, measurement, presentation, anddisclosure that was appointed by the Indonesian Accountant Association (IAI). Musharaka is an agreement of cooperation between two or more parties to a particular business , in which each party contributes funds provided that the profit and risk will be shared according to the agreement .The research is aqualitativedescriptivecasestudy approachandmethodsused in thestudythisstudyusesseveralstepsismethodsof documentation, observationandinterviews. The results ofthis study indicatethatthe application ofthe accounting andrevenue sharing systemBTNSyariahisin accordancewith PSAKNo. 106as well asthe financial statementstoBTNSyariahaccordance with PSAKNo.101. Key words: Syukur, Musharaka, PSAK No. 106} }