<![CDATA[Penelitian ini bertujuan untuk menganalisis implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) dalam penyajian dan pengakuan pembiayaan Kredit Usaha Rakyat (KUR) pada BSI KCP Purwakarta Veteran. Penelitian menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi terhadap proses pembiayaan KUR. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 pada akad murabahah telah dilaksanakan sesuai ketentuan, khususnya terkait pengakuan piutang, penetapan margin, serta pencatatan transaksi. Prosedur operasional pembiayaan KUR juga sejalan dengan prinsip syariah dan kebijakan akuntansi, meskipun masih ditemukan beberapa kekurangan seperti keterbatasan pengungkapan harga pokok barang, kelengkapan dokumentasi, serta transparansi informasi biaya kepada nasabah. Secara keseluruhan, implementasi PSAK pada pembiayaan KUR memberikan dampak positif terhadap kualitas pelaporan keuangan, akuntabilitas lembaga, dan efektivitas proses pembiayaan, namun tetap memerlukan penguatan untuk memastikan kepatuhan penuh terhadap standar akuntansi syariah. Kata kunci: Bank Syariah Indonesia, Pelaporan Keuangan, Akuntansi Syariah, KUR, PSAK. Abstrack This study aims to explain the implementation of the Statement of Financial Accounting Standards (PSAK) in the presentation and recognition of People's Business Credit (KUR) financing at BSI KCP Purwakarta Veteran. The study uses a qualitative descriptive approach through interviews, observations, and documentation of the KUR financing process. The results show that the application of PSAK 102 in murabahah contracts has been carried out in accordance with the provisions, particularly regarding recognition, margin determination, and transaction recording. The operational procedures for KUR financing are also in line with sharia principles and accounting policies, although several shortcomings were still found, such as limitations on the distribution of the cost of goods, completeness of documentation, and transparency of cost information to customers. Overall, the application of PSAK in KUR financing has a positive impact on the quality of financial reporting, institutional accountability, and the effectiveness of the financing process, but still requires strengthening to ensure full compliance with sharia accounting standards. Keywords: Bank Syariah Indonesia, Financial Reporting, Islamic Accounting, KUR, PSAK.]]>
