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All Journal Kajian Ekonomi dan Akuntansi Terapan Jurnal Riset Multidisiplin Edukasi
Adila Permatasari
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Economics, Econometrics & Finance Other

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Implementasi Pembiayaan KPR iB Hijrah dengan Akad Murabahah dan Musyarakah Mutanaqishah pada Perbankan Syariah : Studi Kasus pada Bank Muamalat KCP Rancaekek Adila Permatasari; Dudang Gojali
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 3 (2025): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i3.1563

Abstract

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.
EVALUASI PENERAPAN PSAK 102 DALAM PEMBIAYAAN MURABAHAH(Studi Kasus : Pada PT. Bank Muamalat Indonesia Tbk Cabang Rancaekek) Adila Permatasari; Dudang Gojali
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 9 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi September 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i9.958

Abstract

Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK 102 dalam pembiayaan murabahah di PT Bank Muamalat Indonesia Tbk, khususnya pada Kantor Cabang Rancaekek. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara informal, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 pada aspek akad, pengakuan piutang, dan pengakuan margin keuntungan telah berjalan sesuai dengan standar yang berlaku. Namun demikian, masih terdapat beberapa aspek yang perlu ditingkatkan, seperti kelengkapan dokumentasi transaksi dan penguatan pemahaman staf terhadap standar akuntansi syariah. Oleh karena itu, pelatihan dan sosialisasi berkelanjutan terkait PSAK 102 diharapkan dapat mendukung penerapan yang lebih optimal dan konsisten di tingkat cabang.
Co-Authors Gojali, Dudang