MEKANISME DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NO. 102 (Studi pada KSPPS MUAMALAH BERKAH SEJAHTERA SURABAYA)

Abstract

This research aimed to find out the mechanism of murabahah financing and how the accounting treathment of its financing was used, with the reference of PSAK No. 102 in sharia-based cooperatives as one of the sharia financial institutions. While, the research was qualitatif (explorative descriptive) with interview as the instrument. The research result concluded KSPPS Muamalah Berkah Sejahtera had runits procedure of murabahah financing. Besides, it was well documented, either in giving information of murabahah financing requirements orally or in written. Unfortunately, the accounting treathment of PSAK No. 102 has not fully used by KSPPS Muamalah Berkah Sejahtera. Moreover, from its characteristic aspect, recognition and measurement were in the form of discount, down payment, fine, and charge. Furthermore, cooperation had determined the margin. Of murabahah was used as deferred deduction of murabahah. In addition, the disclosure of murabahah financint of financial statement which was used by the cooperation, was namely loss and profit, balance sheet and report of qardhul hasan funds resources.
Keywords: murabahah financing, psak number 102, margin.