ANALYSIS OF THE APPLICATION OF STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS 102 OF MURABAHAH FINANCING TRANSACTIONS AT SHARIA PEOPLE’S FINANCING BANKS OF HARTA INSAN KARIMAH OF MAKASSAR
Abstract
This study aims to analyze and obtain empirical evidence of the suitability of PSAK 102 with the accounting treatment of murabahah contracts at Sharia People’s Financing Banks (SPFB) of Harta Insan Karimah (HIK) of Makassar. Comparative descriptive study is a type of research that the author analyzes the comparison of Murabahah contract accounting treatment at SPFB of HIK with accounting treatment based on PSAK 102. The results of the research show that most murabahah contract accounting is following PSAK 102, but not completely. The appropriate treatment is the presentation and disclosure, while in the recognition and measurement there are still some accounting treatments that have not been applied. This can be proved by the absence of murabaha asset accounting treatment, and advance accounting treatment, but the SPFB of HIK imposes and receives fees such as notary fees, insurance fees, stamp duty, and recognizes them as deposit fees and administrative costs.Downloads
References
Afif, Mufti dan Richa Angkita Mulyawisdawati. Celah Riba pada Perbankan Syariah serta Konsekwensinya Terhadap Individu, Masyarakat dan Ekonomi. Jurnal Cakrawala. 11, (1). 2016
Afrida, Yenti. Analisis Pembiayaan Murabahah di Perbankan Syariah. JEBI (Jurnal Ekonomi dan Bisnis Islam). 1.(2) 2016: 11
Dewan Standar Akuntansi Syariah Ikatan Akuntansi Indonesia. Standar Akuntansi Keuangan Syariah. Jakarta: Grha Akuntan. 2016
Fatwa DSN MUI No. 04/DSN/MUI/V/2000
Hanum Zulia. Analisis Penerapan Transaksi Murabahah Pada PT. Bank Pembiayaan rakyat Syariah (BPR) Gebu Prima Medan, Jurnal Umsu.14 (1) 2014:
Hery. Akuntansi Dasar 1 dan 2. Jakarta: PT Grasindo. 2014
Ismail. Perbankan Syariah. Jakarta: Kencana Prenadamedia Group.2011
Karim. Bank Islam Analisis Fiqh dan Keuangan. Jakarta: Raja Grafindo. 2013
Nurhayati, Sri, dan Wasilah. Akuntansi Syariah di Indonesia. Edisi Empat. Jakarta: Salemba Empat. 2015
Oktafiany, Selfy. Pelaksanaan Akad Murabahah Untuk Pembiayaan Modal Usaha (Studi pada PT.BPRS Bina Amanah Satria KK Bumiayu), Skripsi. 2017
Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 16/Per/M.KUKM/IX/2015 tentang Pelaksanaan Kegiatan Usaha Simpan Pinjam dan Pembiayaan Syariah Oleh Koperasi.
Syauqoti dan Gozhali. Aplikasi Akad Murabahah pada Lembaga Keuangan Syariah. Jurnal Masharif Al-syariah: Jurnal Ekonomi dan Perbankan Syariah. 3 (1). 2018:1
Sugiyono. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Penerbit Alfabeta. 2013
Sukri Rahayu. Analisis Perlakuan Akuntansi Pembiayaan Murabahah Pada PT. Bank Pembangunan Daerah Sulselbar Kantor Cabang Syariah Makassar, Skripsi. 2015
Undang-Undang Perbankan Syariah No. 21 Tahun 2008 pasal 1.
Wiroso. Penghimpun Dana dan Distribusi Hasil Usaha Bank Syariah. Jakarta : PT.Grasindo. 2015
Yusuf, Muhammad. Analisis Penerapan Pembiayaan Murabahah Berdasarkan Pesanan dan Tanpa Pesanan serta Kesesuaian dengan PSAK 102. Binus Businnes Review. 4 (1). 2013: 15