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Journal : Shafin: Sharia Finance and Accounting Journal

Aktualisasi Wakalah dalam Pembiayaan Murabahah di PT. Bank Aceh Syariah: Studi Komparasi Penerapan PSAK Nomor 102 Muslina; Muhammad Adnan; Ridwan Nurdin
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.17234

Abstract

Actualization of Murabahah Financing at PT. Bank Aceh Syariah mostly implements murabahah transactions without orders. This model is classified by the bank into three models, namely murabahah application with additional wakalah contract, murabahah transaction plus wakalah and urbun and murabahah plus down payment without wakalah contract. In its operations, banking entities predominantly apply the first model for reasons of efficiency. This transaction requires recognition of the wakalah contract in the acquisition of the murabahah object. However, the bank did not present the agreement in its records so that the application of this model is not in accordance with the provisions of PSAK 102. This is the main focus for elaborating the provisions of PSAK related to the Murabahah Financing model and comparing the implementation at the Institution. The solution method used is descriptive qualitative with a case study approach to describe the phenomenon comprehensively. Based on the results of the analysis of observation data, interviews and documentation, it was concluded that PT. Bank Aceh Syariah has not followed PSAK in its entirety, especially the recognition of wakalah contracts, plus the lack of supervision in the procurement process of goods by customers, so that there are several cases of customers not buying what is listed in the murabahah contract.
Co-Authors Abd. Rasyid R Abdul Rouf Abidin, Zainan Abiyoga Wisnu Ahimsa Adelia Prihastuti Aditya Wisnu Priambodo Adriani, Rosmalida Novia Afif Lillah Afrida, Liza Agasi, Satri Yusasra Agnes Riski Akmalia Agung Prasetya Ahmad Taufiq Aini Nurul Aji, Jerry Abriel Kusuma Akbar, Muhammad Sandi Akmal Riza Alayka Fadhly Adn Alung Adeles Pratam Amaliyah, Anita Andari, Pradita Tyas Putri Andi Bayu Mukti Wicaksono Anna Yulia Hartati Aqnaa Saffero Az Arifin saputra Arum Isnaeny Kasanti Asmirinda Resa Azahra, Yasmin Azharsyah Ibrahim Azra, Uliya Azriel Gilbert Samuel Rogito Baktiar , Muflihah Baktiar, Muflihah Balova , Fathrurrizqa Bimmo Faizal Risky Budi Setiyono Budi setiyono Cahyanti, Anifah Putri CICI WIDIAN SARI CICI WIDIAN SARI, CICI WIDIAN Damayanti, Alya Deni Kusumawardani Denis Sitio Dewani, Ika Dhimas Andisca Dinillah, T Hafizhly Dita Amalia Safitri Dita Mulyana Ramadhani Dos Santos, Hezron Ahlim Dyah Erina Widia Dzunuwanus Ghulam Manar Faa’iz Oktavian Lestyono Fadhli Fajri Fadillah, Azis Nur fajri maulana Farid Wajdi Fathrurrizqa Balova Fauzi, Afrizal Ahmad Fauziah, Ni’matul Febrianti, Amalia Anggita Febrina, Bunga Putri Febriyanda, Andri Firmanda, Muhammad Aries Fitriani Fitriani Fitriyah . Fitriyah Fitriyah Fitriyati, Nur Ghozali Puruhito Gideon Heru Sukoco Gunawan, Untung Gustian Putradi AD Hafas Furqani HAKIM, Rajul Halikin, Hardi Warsono Hasbahuddin, Hasbahuddin Hendra Try Ardianto Herlambang, Rindra Herlina, Neli Hery Widijanto Husna, Nailul Ida Ayu Putu Sri Widnyani Idul Adha, Syamsul Imam Syahid Imawan, Satria Aji Inung Wijayanto Jaili, Muhibbul Jejen Fauzi Ridwan Jenie Tri Andanni Jerry Abriel Kusuma Aji Kafrawi Kafrawi Kandung Sapto Nugroho Karni, Karni Kasiyati, Menik Keri, Ismail Khanif Idris Kurniawan, Muhammad Budi Kushandajani . Laila Kholid Alfirdaus Laila Kholid Alfridaus Lely Novia Lisma Luluk Hanifah Lusia Astrika M, Irmawati M. Adriyan M. Tahir Marwiyati Mawarwati Maximianus Ardon Bidi Maysarah Winda Aswati Meutia, Rachmi Mififtakhul Nurjannah Muhammad Faiz Ilham Muhammad Hazriyansyah Muhammad, Fadhil Mujaddidi, Diva Mulya Rahman Muslina Musrizal, Musrizal N. J, AN NISA PUTRI Nabia Fauziah Gardita Nailul Mona Nailul Mona Naim, Dimas Amin Najmuddin MA, Najmuddin Nana Malaudia Nisa Andaiyani Nisria Fairuz Husna Noor Muhammad Nasyar, Noor Muhammad Nugerohojati, Darojatun Nunik Retno H Nur Fitriyati Nur Hidayat Sardini Nur Isnaeni Ari Wardani Nur Muhibbatul Ulya Nurul Hasfi Pamungkas, Yoma Bagus Permatasari, Septaria Pratama, Danhes Eugene Priyanto Harsasto Priyatno Harsanto Priyatno Harsasto Priyatno Harsasto Purwoko . Puspaningtyas Dyah Pramesthi Putri Azzahara Putri, Selvinda Novintan Rahayu Rahayu Ramadhan, Agung Gema Ramdanil Ratih Indah Puspita Ratnasari Nur Rohmah Resti Andriyani Ria, Damai Ridwan Nurdin Riswandha Imawan Rogito, Azriel Gilbert Samuel Sabani, Ivana Andi Salmah Pattisahusiwa Santury, Firhandika Ade Saraswati Septiana Sartika Sartika Satriyogi Pratama Sri Devi Febriana suci meyta wati Sudirman Sudirman Sugondo Hadiyoso Sulistyowati . Susila Susilo Utomo Suwanto Adhi Syafira, Nur Aini Syarah, Evi Tajul 'ula TATAG TAUFANI ANWAR TATAG TAUFANI ANWAR, TATAG TAUFANI Teguh Yuwono Teguh Yuwono Thahira, Zia Tri Widada, Subrata Turtiantoro Turtiantoro Utami, Ade Putri Wahid Abdulrahman Wahid Abdulrahman, Wahid Wahyu Setiya Aji Wahyu, Jumiani Wandi Juhari Waris, Andi Ayuni Welda Damayanti Wicaksono, Muhammad Isaldi Winda sapita Winny Dian Safitri Wiwik Widayati Yaman, Hafiz Ibnu Yardani, Jesi Yasmin Azahra Yulia Andita Putri Yunus, Irfan Yuwanto . Yuwanto Yuwanto Zalzah, Aqyllah Zuqna Kartika Zurriyani, Zurriyani