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All Journal Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Indonesian Journal of Islamic Religious Education (INJIRE) Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Hukum dan Ekonomi Syariah
Joni Ahmad Mughni
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah

 1 
Analisis Penerapan Akuntansi Syariah Berdasarkan Psak Nomor.102 Pada Pembiayaan Murabahah Di Bmt Al-Ittihad Cikurubuk Tasikmalaya Joni Ahmad Mughni
Jurnal Ekonomi Syariah Vol 1 No 1 (2019): Jurnal Ilmiah Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoiqtishodi.v1i1.32

Abstract

Background problem in this study high financing activity and selling based on murabaḥah KSPPS BMT Al-Ittihad murabaḥah where the transaction is done more than 97% of all the transactions carried out. While the goal in this research is to know the application of accounting and financing Murabaha on BMT Cikurubuk Al-Ittihad. And to analyse the suitability of the accounting application of financing illegal murabaha with PSAK No. 102 on BMT Cikurubuk Al-Ittihad. The research method used was qualitative approach. Data collection techniques used by authors was an interview ansd documentation. Data analysis techniques using descriptive analysis. The research found that the recognition and measurement of assets, receivables, murabaha murabaha profit installment, pieces of murabaha murabaha, and fines already in accordance with PSAK NO. 102. Presentation of KSPPS applied by the BMT Al-Ittihad is in compliance with PSAK NO. 102, i.e. accounts receivable balance of murabaha served on the net that can be realized, the advantage of murabaha is presented in the income statement and profit murabahah deferred interest is served in the balance sheet but note with reserve losses of accounts receivable.
Co-Authors Adam Aeni Nurul Fadhilah Amin Lukmanulhakim Andara Safitri Fahiratunisa Andini Oktavia Widayanti Asep Kurniawan Az Zahrani, Ghiska Azmia Siti Munasifah Carisa Aulia Azzahra Defri Irham Gufronny Denisa Ramadhani Dzikri Al-Ghiffari Herman Faiz Zaki Fadillah Fasya Dhiyaulhaq M Fatiya Irfana Fadhila Fatwan Muhammad Hijaj Hanafi Nur Zein Hikmal Azkia Muharam Kanaisa Salsabila Laisla Bilqis M. Naufal Amin Mariatul Ulfah Mohammd Ridwan Muhammad Abdul Muiz Muhammad Aditya Saputra Muhammad Farril Nur Fauzan Muhammad Naufal Zaini Neng Nazma Aulia Nilzam Anfasa Mulluq Pipit Rafi Kenny Akhdan Rafka Nafisa Kurnia Rahma Ayuningtyas Anjani Raihani Fauziah Resti Maryam Marsabila Rifa Naza Amalia Salmah Salsabila Salsabila Putri Virgiawan Septi Andini Suci Rahmawati Tegar Faiz Fahrezy Usi Fauziyah Vina Fitria Wafa Jannatul Ma’wa Wafa Syakila Widya Siti Nabilah Wulan Safitri, Wulan Yulfi Rohmatul Hasanah Zidan Sulaeman Hariri