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K, Kusmilawaty
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Analisis Penerapan Psak No 102 Tentang Akuntansi Murabahah (Studi Kasus pada BMT Ar-Raudhatul Hasanah Medan) Damayanti, Putri Merry; K, Kusmilawaty
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 1 (2024): Madani, Vol. 2, No. 1 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10670904

Abstract

The aim of this research is to determine the suitability of murabahah accounting treatment regarding recognition, measurement, presentation and disclosure at BMT Ar-Raudhatul Hasanah Medan in order to increase professionalism and trust in the public that the implementation of murabahah transactions is in accordance with established accounting standards. The source of data obtained is primary data. In this research, data was obtained from informants by means of direct interviews with parties who understand the application of murabahah accounting at BMT Ar-Raudhatul Hasanah Medan. The results of the research show that the application of PSAK No. 102 to BMT Ar-Raudhatul Hasanah in terms of profit measurement, the murabahah contract process is in accordance with PSAK 102. However, in terms of presentation, recognition and disclosure, it is not in accordance with PSAK 102. Where in terms of presentation there has been no recording. presented in relation to the purchase of goods on a wakalah basis, in terms of recognition, namely not recognizing the existence of murabahah asset inventory and not recognizing murabahah profits (margin) at the beginning of the contract, as well as in terms of disclosure of the amount of receivables to be borne by the partner (customer) not being disclosed at the beginning of the contract. Therefore, it can be suggested that BMT Ar-Raudhatul Hasanah Medan is expected to be able to carry out recording activities and prepare financial reports in accordance with applicable PSAK Syariah standards in order to maintain a sense of trust in partners (customers).
Analisis Pelayanan Baitul Maal Wat Tamwil Raudhatul Hasanah (BMT Raudhah) Melalui Perspektif Hifdzul Mal Kembaren, Nurul Fadhilah Yusri; K, Kusmilawaty
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 1 (2024): Madani, Vol. 2, No. 1 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

This research aims to find facts related to Baitul Maal Wat Tamwil Raudhatul Hasanah (BMT Raudhah) services. The research method used is field research and literature with a qualitative approach. The data source used in this research is primary data. The data source obtained in this data is through interviews with 3 customers as informants. The data collection method uses observation which involves direct observation of objects, events, individuals, or situations to collect relevant information or data. The research results obtained show that BMT Raudhah's services are in accordance with Hifdzul Maal's perspective. Where Baitul Maal Wat Tamwil Raudhatul Hasanah (BMT Raudhah) in providing services has maintained ethical, justice and moral values in business and finance in accordance with Islamic principles in accordance with the perspective of Hifdzul Maal. However, to improve several program areas, such as expanding awareness of Hifdzul Maal, development opportunities are still found so that future services can be improved and more optimal. Therefore, it can be suggested that service providers must strive to provide effective and quality services in all forms of communication and interaction with customers.
Co-Authors Damayanti, Putri Merry Kembaren, Nurul Fadhilah Yusri