Analisis Penerapan Akuntansi Syariah Pada PRoduk Cicil Emas Berdasarkan PSAK 102 di BSI - Nurul Afika; Ario Satrio; Kurniawati Kurniawati; Sumarna Sumarna; Sabli Abdul Malik (CV. KAMPUSA AKADEMIK PUBLISING, 2025)
ABSTRACT.This study aims to analyze the implementation of sharia accounting in the Cicil Emas (gold installment) product at Bank Syariah Indonesia (BSI) based on PSAK 102 regarding murabahah accounting. The research uses a qualitative descriptive method through interviews, observations, and documentation obtained during a two-month internship. The study examines how the bank recognizes, measures, records, and presents murabahah transactions related to the gold installment product. The findings show that the application of PSAK 102 in Cicil Emas is generally in accordance with sharia accounting standards, especially in recognizing receivables at the selling price, determining fixed margins during the contract, and the murabahah akad used. The bank also ensures compliance with sharia by avoiding elements of riba, gharar, and maysir. However, several practical obstacles were found, including limited customer understanding of murabahah and occasional inconsistencies in the documentation process due to administrative errors. The study concludes that PSAK 102 is well implemented and contributes to transparency and accountability in gold installment financing. Further improvements are recommended in digital documentation and customer education. Keywords: Murabahah, Sharia Accounting, Cicil Emas, PSAK 102, Gold Financing ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan akuntansi syariah pada produk Cicil Emas di Bank Syariah Indonesia (BSI) berdasarkan PSAK 102 tentang akuntansi murabahah. Penelitian menggunakan metode deskriptif kualitatif dengan teknik wawancara, observasi, dan dokumentasi yang dilakukan selama kegiatan magang selama dua bulan. Kajian ini menyoroti proses pengakuan, pengukuran, pencatatan, dan penyajian transaksi murabahah pada produk cicil emas. Hasil penelitian menunjukkan bahwa penerapan PSAK 102 di BSI telah berjalan sesuai ketentuan, terutama dalam hal pengakuan piutang murabahah berdasarkan harga jual, penetapan margin tetap, serta penggunaan akad murabahah yang sesuai syariah. Bank juga memastikan prinsip kepatuhan syariah terpenuhi dengan menghindari unsur riba, gharar, dan maysir. Namun demikian, ditemukan beberapa kendala seperti kurangnya pemahaman nasabah terhadap akad murabahah serta ketidaktepatan administrasi ketika proses pengarsipan dokumen. Secara keseluruhan, produk Cicil Emas telah memenuhi aspek transparansi, akuntabilitas, dan kepatuhan syariah. Penelitian ini merekomendasikan peningkatan digitalisasi dokumen dan edukasi nasabah. Kata Kunci: Murabahah, Akuntansi Syariah, Cicil Emas, PSAK 102, Pembiayaan Emas