Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmu dan Riset Akuntansi
Irene Shalsabella, Irene
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
MEKANISME DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH KONSUMTIF (STUDI PADA PT BPR SYARIAH X) Shalsabella, Irene
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the financing mechanism and accounting behavior of murabahah consumptive at PT. BPR Syariah X. This research uses qualitative approach by using case study. The result of the research shows that PT. BPR Syariah X uses consumptive murabahah contract in distributing murabahah financing. Generally, accounting principles which have been implemented by the bank is in accordance with Accounting Standard Statement (PSAK) 102 about Murabahah. The selling price determination is based on cost of goods sold plus margin agreed by both parties. It should be noted that in murabahah context bank acts as a seller, the buyer’s handover is in the form of money not assets so the buyer can purchase by themselves, without additional contract like urbun or wakalah. Beside that, sales discount and penalty (ta’zir) on the late payment has been agreed before or at the moment of contract in accordance with the bank policy. Further more, bank have directly collect to the costumer if the customer is not capable to pay their debt at current period. Keywords: Murabahah, National Board of Syariah, Accounting Standard Statement (PSAK) No. 102
Co-Authors