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All Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah
Utami, Rida Dian
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Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI PEMBIAYAAN AKAD MURABAHAH PADA BMT DANA SYARIAH BERDASARKAN PSAK 102 Tyas, Luluk Ayuning; Azizah, Rina Resiti Nur; Utami, Rida Dian; Dwijayanti, Nindy; Puspitasari, Maya Dwi
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 4 No. 1 (2024): Jurnal AKASYAH: Akuntansi, Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58176/akasyah.v4i1.823

Abstract

Murabahah is one type of contract in Islam which is currently the most widely used by Islamic Financial Institutions with Islamic financing schemes. The purpose of this research is to find out how the implementation of murabahah financing is applied to BMT Dana Syariah Pedan, Klaten, Central Java and the accounting treatment of murabahah contracts based on PSAK 102. This research was conducted in Keden Village, Pedan District, Klaten Regency, Central Java. The research method used in this study is empirical juridical, which is an approach by examining primary data in the field. Then the source of the material used by collecting data through observation, interviews, and literature studies. The data analysis technique uses descriptive qualitative analysis. The results of this study indicate that the implementation of murabahah financing at BMT Dana Sayraih Pedan, Klaten must be flexible and prudent with the 5C (character, capital, capacity, collateral, and economic condition) assessment of members who apply for financing, in addition to the accounting treatment of murabahah contracts in BMT Dana Syariah it complies with PSAK 102, because the parties bound by the contract have stated the profit margin and cost of goods at the time the contract took place. Suggestions for further research are to carry out a comparative analysis using several research objects, so that it is expected to obtain balanced results regarding the treatment of murabahah accounting in several Islamic Financial Institutions.
Co-Authors Azizah, Rina Resiti Nur Dwijayanti, Nindy Puspitasari, Maya Dwi Tyas, Luluk Ayuning