Analisis Penerapan Psak No 102 Tentang Akuntansi Murabahah (Studi Kasus pada BMT Ar-Raudhatul Hasanah Medan)

Putri Merry Damayanti, Kusmilawaty K

Abstract

The aim of this research is to determine the suitability of murabahah accounting treatment regarding recognition, measurement, presentation and disclosure at BMT Ar-Raudhatul Hasanah Medan in order to increase professionalism and trust in the public that the implementation of murabahah transactions is in accordance with established accounting standards. The source of data obtained is primary data. In this research, data was obtained from informants by means of direct interviews with parties who understand the application of murabahah accounting at BMT Ar-Raudhatul Hasanah Medan. The results of the research show that the application of PSAK No. 102 to BMT Ar-Raudhatul Hasanah in terms of profit measurement, the murabahah contract process is in accordance with PSAK 102. However, in terms of presentation, recognition and disclosure, it is not in accordance with PSAK 102. Where in terms of presentation there has been no recording. presented in relation to the purchase of goods on a wakalah basis, in terms of recognition, namely not recognizing the existence of murabahah asset inventory and not recognizing murabahah profits (margin) at the beginning of the contract, as well as in terms of disclosure of the amount of receivables to be borne by the partner (customer) not being disclosed at the beginning of the contract. Therefore, it can be suggested that BMT Ar-Raudhatul Hasanah Medan is expected to be able to carry out recording activities and prepare financial reports in accordance with applicable PSAK Syariah standards in order to maintain a sense of trust in partners (customers).

Keywords

PSAK 102, Murabahah Accounting

Full Text:

PDF

References

Akhmad, B. M. (2020). Analisis Penerapan Psak No. 102 Tentang Akuntansi Murabahah Pada Pembiayaan Murabahah Di Kspps Tunas Artha Mandiri Cabang Malang. Jurnal Ilmiah Mahasiswa FEB, 8(2), 1–29.

Ariadi, D., Damayanti, F., & Setyo B, G. (2022). Analisis penerapan psak 102 tentang akuntansi murabahah. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), 17–21. https://doi.org/10.32670/fairvalue.v5i1.2227

ASTUTI, A. D., Rosiyana, T. D., & Zubaedah, S. D. (2022). Analisis Akuntansi Murabahah Pada Ujks Bmt Al-Islah Cirebon. Medikonis, 13(1), 1–19. https://doi.org/10.52659/medikonis.v13i1.47

Ernawati, L. (2020). Analisis Penerapan Akuntansi Murabahah Berdasarkan PSAK 102 (Studi Kasus BMT Maslahah Cabang Pembantu Diwek). JFAS : Journal of Finance and Accounting Studies, 2(2), 76–89. https://doi.org/10.33752/jfas.v2i2.188

Murabahah, I., Baitul, P., Wat, M., Nurul, B. M. T., & Sawangan, F. (n.d.). Analisis penerapan psak 102 atas pembiayaan modal investasi murabahah pada baitul maal wat tamwil (bmt) nurul falah sawangan depok. 1052–1063.

Oktafiya, Z. N., & Iswanaji, C. (2020). Menyibak Penerapan PSAK 102 Atas Prosedur Akad Murabahah (Studi Kasus Pada KSPPS BMT ARMA Magelang). JAS (Jurnal Akuntansi Syariah), 4(2), 154–161.

Pratiwi, I. E., & Septiarini, D. F. (2014). Analisis Penerapan Psak – 102 Murabahah (Studi Kasus Pada Ksu Bmt Rahmat Syariah Kediri). AKRUAL: Jurnal Akuntansi, 6(1), 17. https://doi.org/10.26740/jaj.v6n1.p17-32

Vernandya, S. S., & Iswanaji, C. (2022). Evaluasi Penerapan Psak 102 Pada Akad Murabahah Di Bmt Arma Kabupaten Magelang. Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(02), 197–204. https://doi.org/10.25134/equi.v19i02.5897

Volume, M., Nikmah, A., Habibah, M., & Nikmah, A. (2016). Analisis Penerapan Akuntansi Syariah Berdasarkan Psak 102 Pada Pembiayaan Murabahah Di Bmt Se-Kabupaten Pati. 4, 114–136.

DOI: https://doi.org/10.5281/zenodo.10670904

Refbacks

  • There are currently no refbacks.