ANALISIS PENERAPAN PSAK NO. 402 DALAM PENYELESAIAN UTANG PIUTANG MURABAHAH (STUDI KASUS PADA BANK SYARIAH INDONESIA KANTOR CABANG CIMAHI) - Utami, Ariani Putri; Setiawan, Iwan (Cahaya Ilmu Bangsa, 2025)
Studi ini menyelidiki penggunaan PSAK No. 402 dalam penyelesaian utang piutang murabahah di Bank Syariah Indonesia (BSI) Kantor Cabang Cimahi. Observasi langsung selama Praktik Kerja Lapangan (PKL), wawancara informal dengan staf, dan peninjauan dokumen pembiayaan yang relevan digunakan. Hasil penelitian menunjukkan bahwa BSI KC Cimahi secara konsisten menerapkan ketentuan PSAK No. 402, terutama dalam hal pengakuan margin secara proporsional, percepatan potongan pelunasan sesuai dengan fatwa DSN-MUI, dan pelaksanaan restrukturisasi tanpa penambahan margin baru. Pelaporan kolektibilitas dan penilaian penurunan nilai yang dilakukan kantor pusat sesuai dengan PSAK 71 menangani pembiayaan bermasalah. Secara keseluruhan, akuntansi murabahah di BSI KC Cimahi telah memenuhi persyaratan akuntansi syariah, memastikan transparansi dan kepatuhan syariah dalam penyajian laporan keuangan, dan memenuhi standar akuntansi syariah. Kata kunci: PSAK 402, Murabahah, Piutang Murabahah, Bank Syariah Indonesia, Akuntansi Syariah. Abstract This study investigates the application of PSAK No. 402 in the settlement of murabahah receivables at Bank Syariah Indonesia (BSI) Cimahi Branch Office. Direct observation during the internship program, informal interviews with staff, and a review of relevant financing documents were utilized. The results indicate that BSI Cimahi Branch consistently implements the provisions of PSAK No. 402, particularly in the proportional recognition of margins, the application of early settlement rebates in accordance with DSN-MUI fatwas, and the execution of restructuring without the addition of new margins. Collectability reporting and impairment assessments conducted by the head office in accordance with PSAK 71 effectively address non-performing financing. Overall, murabahah accounting practices at BSI Cimahi meet Islamic accounting requirements, ensuring transparency and Sharia compliance in financial reporting, and align with established Islamic accounting standards. Keywords: PSAK 402, Murabahah, Murabahah Receivables, Bank Syariah Indonesia, Islamic Accounting.