BUDGETING : Journal of Business, Management and Accounting
Vol 3 No 1 (2021): BUDGETING : Journal of Business, Management and Accounting

Implementasi Sistem Akuntansi Pembiayaan Murabahah pada Bank Syariah Mandiri KC Banyuwangi

Dinda Mustika Putri (Universitas Muhammadiyah Jember)
Moh. Halim (Universitas Muhammadiyah Jember)
Arisita Nastiti (Universitas Muhammadiyah Jember)



Article Info

Publish Date
03 Sep 2021

Abstract

This study aimed to analyze the process of applying for Murabahah financing and to analyze how the implementation of the Murabahah financing accounting system in Bank Syariah Mandiri KC Banyuwangi. This research method is descriptive qualitative. The data collection method used in this research is to use interviews, observation, and documentation. The results of this study indicate that Bank Syariah Mandiri KC Banyuwangi uses a binding method because the bank avoids the risk of damage and finds inventory. The current accounting system at BSM KC Banyuwangi has implemented a system related to forms, records and reports that have been coordinated and makes it easier for companies to manage all important data and forms and protect all data that has become confidential data for the company. In conclusion, Bank Syariah Mandiri KC Banyuwangi only applies one type of contract, namely the type of Murabahah contract which uses a binding order method, which means that the bank makes an offer as a seller if it wants an item. Keywords: Bank Syariah Mandiri KC Banyuwangi, Accounting System, Murabahah Financing

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Journal Info

Abbrev

BUDGETING

Publisher

Subject

Humanities Social Sciences

Description

BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times ...