ANALISIS PENERAPAN AKUNTANSI SYARIAH UNTUK PRODUK PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NOMOR 102 DI KSPPS BMT BERINGHARJO

Abstract

Sharia accounting in which all economic activities are in accordance with islamic provisions in the form of accountability reporting to Allah and humans. For example, BMT is a sharia financial institution that functions to collect and distribute funds to its members and asually operates on a micro scale. In channeling funds to members, there is a murabahah financing product, namely financing with the principle of sale and purchase where the seller is obliged to inform the buyer of the purchase price and profit taken. Islamic financial institutions are increasingly developing so that the IAI has made updates to PSAK number 102 so that murabahah financing transactions are prepared and presented according to standart. This study aims to analyze the reporting of murabahah financing made by KSPPS BMT Beringharjo with the recognition and measurement, presentation, disclosure in accordance with PSAK number 102 whether there are obstacles in carrying out murabahah financing. The approach in this research is qualitative using descriptive methods, data collection techniques by interview, with primary data. Based on data anlysis, it can be concluded that the implementation of murabahah financing at KSPPS BMT Beringharjo has several similarities with the presentation of PSAK 102 but with different aplication and recording journals. KSPPS BMT Beringharjo only carries out murabahah with orders, and there is no provision of fines, discount payment obligations, and unavailability of goods as assets.