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All Journal Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Jurnal Media Wahana Ekonomika Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Harmoni Sosial: Jurnal Pendidikan IPS SEL Jurnal Penelitian Kesehatan MAGISTRA: Media Pengembangan Ilmu Pendidikan Dasar dan Keislaman JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE IQRA`: Jurnal Ilmu Perpustakaan dan Informasi Jurnal Ilmiah Mahasiswa Pendidikan Seni, Drama, Tari & Musik PYTHAGORAS: Jurnal Program Studi Pendidikan Matematika AKUNTANSI DEWANTARA Jurnal Riset Agribisnis dan Peternakan Minda Baharu Serambi Saintia : Jurnal Sains dan Aplikasi Jurnal Sains dan Teknologi Reaksi Jurnal Keperawatan Malang Jurnal Perspektif: Jurnal Kajian Sosiologi dan Pendidikan Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi JURMA : Jurnal Program Mahasiswa Kreatif Wedana: Jurnal Kajian Pemerintahan, Politik, dan Birokrasi Al-Sharf: Jurnal Ekonomi Islam INSANI Jurnal Ilmu Komputer Dan Informatika Jurnal Nasional Cosphi MAGISTRA: Media Pengembangan Ilmu Pendidikan Dasar dan Keislaman Lentera Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi
Asmaul Husna
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Journal : JURMA : Jurnal Program Mahasiswa Kreatif

 1 
PSAK Review 102 Implementation of Murabahah Accounting in Financing in Indonesian Sharia Bank Dyan Anggrea Ningrum; Asmaul Husna; Ahmad Fauzul Hakim Hasibuan; Servo Sari
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 2 (2023): DESEMBER 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i2.1851

Abstract

Islamic banking in Indonesia is developing very quickly by offering a variety of products that are different from conventional banking. The mainstay product from Bank Syariah Indonesia which is in great demand by customers, namely murabaha financing contracts. Murabahah is an activity of selling goods at a selling price of the acquisition price plus the agreed profit and the seller must disclose the acquisition price of the goods to the buyer. Murabahah transactions must comply with PSAK No. 102, because it serves as a guide in the process of recognizing, measuring, disclosing and presenting financial statements. This study aims to analyze the suitability of the application of murabahah financing at PT. Bank Syariah Indonesia with PSAK 102. The data source used in this research is secondary data. Data collection techniques are carried out through books, citations, articles, journals as well as financial reports and annual reports of PT Bank Syariah Indonesia. Data analysis in this study is using a qualitative descriptive approach. The results show that the application of sharia accounting based on PSAK 102 on murabaha financing at PT Bank Syariah Indonesia is fully in accordance with PSAK (Statement of Financial Accounting Standards) 102 when recognizing and measuring, presenting and disclosing.
Co-Authors Abdullah Abdullah Adji Suradji Muhammad Ahmad Fauzul Hakim Hasibuan Ahmad Syai Ahmad Syakir Anggreiny Jayanti Arpizal Arpizal Basri " Burhan Latif Chairanisa Anwar Daniel Dikman Simangunsong Dhirah, Ulfa Husna Dira Fahkrina Djumhar Kadir Dyan Anggrea Ningrum E Elwina Eka Suswaini Endang Mulyani Eny Fuskhah F Fachraniah Faradill Safitri Faradilla Safitri, Faradilla Fauziah Andika Fitrah Amelia Geubrina Rizki Herlinawati Herlinawati Irman Irman Ismawan Ismawan Junaidi Junaidi Kasmanila Kasmanila La Ode Hamiru Laraswaty Beu Lindawati Lindawati Maisurah Maisurah Meila Sahrina Mifta Yunisa Muhammad Ali Mustafa Kamal Nina Agustyaningrum Nuzulul Rahmi, Nuzulul Panca Satria Putra Periskila Dina Kali Kulla ratna willis Raudhatun Nuzul ZA, Raudhatun Raudhatun Sakdiah Rismansyah S. Surahmanto Sahbainur Rezeki Servo Sari Shinta Riski Amanda Sri Maulidiah Sri Ruwanti sri sudiarti Sri Yanti Suryani Murad Suryo Hartanto TM Nur Ulil Amri Manik Veny Wilya Yesi Gusmania Yesi Gusmania Yudhi Hanggara Yuhdi Fahrimal Yulidar Yulidar Yulli Fety