Peran Wa'd pada akad Murabahah dan Dampaknya Terhadap Transparansi Akuntansi Syariah

Ferdy Ardyyansyah (Universitas Bina Sarana Informatika)
Tera Puspita (Universitas Bina Sarana Informatika)
Sinta Amalia (Universitas Bina Sarana Informatika)
Adinda Riefwanti (Universitas Bina Sarana Informatika)
Azahri Putri Keylani (Universitas Bina Sarana Informatika)

Budgeting: Jurnal Akuntansi Syariah
Vol. 7 No. 1 (2026): Budgeting: Jurnal Akuntansi Syariah, Juni 2026

This study aims to evaluate the function of wa’d (promise/commitment) in the murabahah  contract and its impact on the transparency of Islamic accounting. Wa’d is a unilateral promise that serves as a moral and administrative foundation prior to the execution of a sale and purchase transaction between an Islamic bank and a customer. The research employs a qualitative descriptive method with a case study approach, through the analysis of literature sources such as DSN-MUI Fatwas, PSAK Syariah No. 102 on Murabahah, and PSAK No. 111 on Wa’d. The findings reveal that wa’d plays a crucial role in ensuring transaction certainty, reducing financial risks, and maintaining compliance with Sharia principles. The implementation of wa’d also enhances transparency in Islamic accounting, as all stages of the transaction are recorded honestly, transparently, and in accordance with Islamic values of justice.