PERLAKUAN AKUNTANSI DAN AKAD MURABAHAH DI BMT INSAN SAKINAH KPC LOMBE SULAWESI TENGGARA

  • Ahmad Saiful Magister Akuntansi, Universitas Muslim Indonesia
  • Syamsuri Rahim Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia
Keywords: Baitul Maal wat Tamwil, Murabahah Financing, PSAK Syari'ah No. 102

Abstract

This research is entitled accounting treatment and murabahah agreement by taking Lombe region of Southeast Sulawesi Province as the object of research. This study uses primary data through direct observation of research objects, interviews and documentation to related parties. The data was identified and analyzed from the object of the study then compared with the legal basis of the Shari'ah standard applicable Syri'ah PSAK number 102 about murabahah. The results of this study indicate that: 1) The implementation of the Murabahah Agreement on the Sakinah Insured BMT is carried out on the basis of negotiation, then using the wakalah contract to the customer to purchase goods; 2) The treatment of murabahah accounting at BMT Insan Sakinah both recognition, measurement, presentation and disclosure are transactions that are not in accordance with the Statement of Financial Accounting Standards (PSAK) Syari'ah No. 102 about murabahah.

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Published
2019-01-31
How to Cite
Saiful, A., & Rahim, S. (2019). PERLAKUAN AKUNTANSI DAN AKAD MURABAHAH DI BMT INSAN SAKINAH KPC LOMBE SULAWESI TENGGARA. PARADOKS : Jurnal Ilmu Ekonomi, 2(1), 107 - 120. Retrieved from https://jurnal.fe.umi.ac.id/index.php/PARADOKS/article/view/118
Section
Articles