MEKANISME DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH BERDASARKAN PSAK NO.102

Abstract

The research aimed to find out how mechanism and treatment of murabahah finance accounting based on PSAK No.102 on co-operation based on syariah as one of syariah finance intitutions. Therefore, this research was qualitative with case study approach. The research result concluded BMT UGT Sidogiri Pasuruan had implemented procedure of murabahah finance. Moreover, it also had well documented of agreement of murabahah finance. Likewise, process of giving information about requirent of murabahah finance had been done either orally or written. However, the treatment of accounting which based on PSAK No.102 had not fully used by BMT UGT Sidogiri Pasuruan. On the other hand, fine meant tax which had been paid as it over time or as it paid over the limit. In addition, recognition and down-payment measurementwas was recognized as purchasing down-payment which was equal with was equal with the amount that had been received. This kind of recognition was done as the capital was given and as its disclosure of murabahah financing reached the margin of deferrend which had been presented as murabahah credit deduction.
Keyword: murabahah financing, PSAK no.102, margin