Analisis Pelaksanaan Akuntansi Syariah Untuk Pembiayaan Murabahah Serta Kesesuaiannya Terhadap Psak No. 102 Pada Pt. BPRS Syarikat Madani Tanjungpinang (original) (raw)
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Equilibrium: Jurnal Ekonomi Syariah, 2017
Tujuan penelitian ini adalah untuk menganalisis pangakuan dan pengukuran, penyajian serta pengungkapan transaksi murabahah berdasarkan PSAK 102 di BMT se-kabupaten Pati. Jenis penelitian ini adalah penelitian lapangan (fi eld research) dengan pendekatan kualitatif. Metode pengumpulan data menggunakan wawancara dan dokumentasi. Hasil penelitian mengidentifi kasikan bahwa masih terdapat BMT yang melakukan pengakuan persedian yang seharusnya tidak perlu dilakukan karena praktik yang dilakukan merupakan transaksi pembiayaan murabahah bukan transaksi murabahah berbasis jual beli. Pihak BMT sudah menyusun laporan keuangan Neraca, namun tidak dapat terlihat nilai cadangan kerugian piutang murabahah. Pada laporan laba/rugi tidak terlihat adanya biaya kerugian penurunan piutang murabahah karena memang hal tersebut tidak diakui/dicatat pada jurnal umum. Pihak BMT sudah mengungkapkan hal-hal yang terkait dengan transaksi murabahah, meliputi harga perolehan aset murabahah; janji pemesanan dalam murabahah berdasarkan pesanan sebagai kewajiban atau bukan, sedangkan laporan keuangan non komersial sudah disusun untuk kepentingan internal BMT.
Academia.edu, 2024
Sharia banking in Indonesia is experiencing rapid development by offering products that are different from conventional banking. One of Bank Syariah Indonesia's (BSI) flagship products that customers are interested in is the murabahah financing contract. Murabahah is the activity of buying and selling goods with a selling price equal to the acquisition price plus an agreed profit. The seller must disclose the purchase price of the goods to the buyer. Murabahah transactions at BSI are subject to PSAK No. 102. This PSAK is a guideline in the process of recognizing, measuring, submitting and presenting financial reports. This research aims to analyze the suitability of BSI's murabahah financing policy with PSAK 102. The data used is secondary data from books, citations, articles, journals, as well as BSI's financial reports and annual reports. The research results show that the application of sharia accounting based on PSAK 102 in murabahah financing at BSI is fully appropriate. This applies at the time of recognition and measurement, presentation and distribution. In conclusion, BSI has implemented PSAK 102 well in murabahah financing. This shows BSI's commitment to running a transparent and accountable sharia business.
Ar-Ribh : Jurnal Ekonomi Islam
This study is to determine the suitability of the implementation of murabahah financing at PT. Bank BNI Syariah Makassar Branch with PSAK 102. This research is included in the type of quantitative research using the 2016 financial statement analysis method. The results show that the application of Islamic accounting based on PSAK 102 on murabahah financing in PT Bank BNI Syariah Makassar Branch in 2016, there are ten categories to be a comparison, namely the bank only provides murabahah financing by order, the bank only applies tough payments, the money is recognized as an amount received and recognized as a deduction of receivables, If the bank gets a discount from a third party ) then reducing the cost and recording the discount obtained is not recorded separately. If the murabahah contract does not exceed one year, the gain is recognized when the murabahah assets are delivered. If the murabahah contract exceeds one year, the benefits are categorized based on the level of risk. In...
Evaluasi Penerapan Psak 102 Tentang Akuntansi Murabahah Pada Bank Bni Syariah Kantor Cabang Mandonga
JURNAL AKUNTANSI DAN KEUANGAN, 2021
Penelitian ini bertujuan untuk mengetahui penerapan PSAK No. 102 tentang akuntansi murabahah mengenai pengakuan, pengukuran, penyajian, dan pengungkapan pada Bank BNI Syariah Kantor Cabang Mandonga. Data yang digunakan dalam penelitan ini adalah data sekunder, teknik pengumpulan data dengan wawancara, serta analisis data dalam penelitian ini adalah deskriptif kualitatif dan kuantitatif. Hasil penelitian ini menunjukkan bahwa pelaksanaan akuntansi pembiayaan murabahah pada Bank BNI Syariah Kantor Cabang Mandonga belum sepenuhnya diterapkan sesuai dengan PSAK No. 102 tentang akuntansi murabahah. hal ini dibuktikan dengan tidak adanya pengakuan denda dan murabahah tanpa pesanan yang dijalankan Bank BNI Syariah Kantor Cabang Mandonga
2020
This study a i m s to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.
2021
Penelitian ini bertujuan untuk mengetahui penerapan pembiayaan pada murabahah Bank BRI Syariah Cabang Tanjung Karang Lampung sesuai dengan penerapan pembiayaan murabahah dengan PSAK No.102. Metode penelitian yang digunakan yaitu kuantitatif deskriptif. Hasil dari penelitian ini dapat diketahui bahwa penerapan pembiayaan murabahah pada Bank BRI Syariah Cabang Tanjung Karang Lampung adalah jual beli perlakuan akuntansi murabahah yang meliputi pengakuan, pengukuran, dan penyajian yang dilakukan oleh Bank BRI Syariah Cabang Tanjung Karang Lampung sesuai dengan PSAK No.102.
Tinjauan PSAK 102 Penerapan Akuntansi Murabahah Dalam Pembiayaan Kredit Kepemilikan Rumah
JAD: Jurnal Riset Akuntansi & Keuangan Dewantara, 2018
Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi pembiayaan murabahah pada Bank BRI Syariah, terhadap Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Penelitian ini berjenis kualitatif. Data yang digunakan adalah data primer yang diperoleh melalui wawancara, dan dokumentasi. Hasil analisis menunjukan bahwa pembiayaan Kredit Kepemilikan Rumah (KPR) pada Bank BRI Syariah tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor (PSAK) 102 tentang Akuntansi Murabahah. Dalam unsur pengakuan dan pengukuran ada beberapa item yang tidak sesuai dengan PSAK 102 yaitu, dalam angsuran penerimaan denda Bank BRI Syariah mengakui denda sebagai pendapatan hal itu tidak sesuai dengan PSAK 102. Di dalam pelaksanaan pembiayaan murabahah, Bank BRISyariah Cabang Jombang bertindak sebagai penjual dan nasabah sebagai pembeli. Selain itu, terdapat perbedaan antara bunga bank konvensional dan bank syariah yaitu bank konvensional menetukan bunga dib...
Akuntansi Syariah Pada Pembiayaan Pemilikan Rumah (PPR) Dengan Akad Murabahah
2020
The purpose of the implementation of Community Service entitled "Sharia Accounting for Financing Home Ownership with a Murabahah Contracts" is a form of fulfilling the obligations of the Higher Education Tri Dharma namely Community Service performed at the Citizen Hall of Pamulang Elok Housing RW 014, Depok on November 2, 2019 until by 3 November 2019. Based on the foregoing, community service activities by providing knowledge about home ownership financing at an Islamic bank using a murabahah contract, training and calculation of the installment ratio of PPR in recording Islamic accounting for the home financing transaction. The method used in this community service is in the form of counseling and training on understanding of murabaha accounting, differences in the calculation of Conventional Banks in using interest / Islamic Banks using Sharia ratios and providing knowledge of the dualism of the banking system in Indonesia, namely, Conventional Banks and Sharia Banks. T...
The aim of this study was to determine the application of the murabaha contract in mortgage financing products with type of mortgage financing BTN Platinum iB, either transparency or accounting processes and operational processes must be recorded properly. Results from this study indicate that the implementation of financing by using murabaha contract in mortgage financing products with type of mortgage financing BTN Platinum has not yet fully implemented entirely in accordance with PSAK No. 102 on accounting murabaha terms of recognition and measurement of accounting for repayment and discount murabaha pieces. Conclusion of this study indicate that the accounting treatment of murabaha in mortgage financing products with type of mortgage financing BTN Platinum iB not fully implemented in accordance with PSAK No. 102 on accounting murabaha in Bank BTN Syariah Surabaya.