<![CDATA[Penelitian ini bertujuan untuk menganalisis kesesuaian penerapan akuntansi syariah pada pembiayaan murabahah di Bank Syariah Indonesia KCP Makassar Veteran berdasarkan PSAK 102. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan akuntansi syariah pada pembiayaan murabahah telah sesuai dengan PSAK 102, meliputi aspek pengakuan dan pengukuran, penyajian, serta pengungkapan transaksi. Pembiayaan murabahah menggunakan mekanisme berdasarkan pesanan, sehingga pengadaan barang dilakukan setelah adanya permintaan nasabah. Secara umum, penerapan akuntansi syariah pada pembiayaan murabahah di Bank Syariah Indonesia KCP Makassar Veteran telah sesuai dengan PSAK 102, meskipun transaksi murabahah tanpa pesanan belum diterapkan karena menyesuaikan kebijakan operasional dan karakteristik pembiayaan bank. This study aims to analyze the compliance of the implementation of Islamic accounting for murabahah financing at Bank Syariah Indonesia Makassar Veteran Sub-Branch Office (KCP Makassar Veteran) with Statement of Financial Accounting Standards (PSAK) No. 102. This research employed a descriptive qualitative method using a case study approach. Data were collected through interviews, observations, and documentation, and analyzed through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of Islamic accounting for murabahah financing complies with PSAK No. 102, covering the aspects of recognition and measurement, presentation, and disclosure of murabahah transactions. The bank applies an order-based murabahah financing mechanism, whereby goods are procured only after receiving a customer's request. Overall, the implementation of Islamic accounting for murabahah financing at Bank Syariah Indonesia KCP Makassar Veteran complies with PSAK No. 102, although non-order-based murabahah transactions have not been implemented due to the bank's operational policies and financing characteristics.]]>
