Akuntansi Murabahah pada Pembiayaan Modal Usaha pada Bank Syariah Indonesia (BSI) Kantor Cabang Pembantu (KCP) Lumajang

Novi Dian Nur Chatib; Norita Citra Yuliarti; Ari Sita Nastiti

doi:10.31539/budgeting.v5i2.8219

Novi Dian Nur Chatib Universitas Muhammadiyah Jember
Norita Citra Yuliarti Universitas Muhammadiyah Jember
Ari Sita Nastiti Universitas Muhammadiyah Jember

DOI: https://doi.org/10.31539/budgeting.v5i2.8219

Abstract

In the financial sphere that applies the Sharia accounting system, namely Sharia Banks. The existence of Sharia Banks is followed by Islamic Sharia guidelines in their operations, in response to the need for a strong and stable financial transaction framework, with supervision of financial transactions in accordance with Sharia principles. This research aims to identify the implementation of murabahah accounting in the costs of administering business capital at Bank Syariah Indonesia (BSI) KCP Lumajang and also to evaluate the extent to which murabahah accounting is implemented in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang according to PSAK No. 102. This research adopts a qualitative strategy and focuses on analyzing the implementation of murabahah accounting in the business capital financing of Sharia Bank (BSI) KCP Lumajang. Sharia Bank (BSI) KCP Lumajang is the subject and location of the research. The materials used are primary and secondary data. The qualitative descriptive analysis method was used to answer the research questions, with the researcher providing a detailed description of the implementation of murabahah accounting in business capital financing at Bank Syariah (BSI) KCP Lumajang. The data obtained proves that the application of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang involves aspects of recognition, measurement, presentation and disclosure in financial reports. The conclusion is that overall, the implementation of murabahah accounting in business capital financing at Bank Syariah Indonesia (BSI) KCP Lumajang complies with the rules of PSAK No.102.

Keywords: Murabahah Accounting, Business Capital Financing, and PSAK No. 102.

References

Afiah, Nunuy Nur. 2009. “Peran Kewirausahaan Dalam Memperkuat UKM Indonesia Menghadapi Krisis Finansial Global.” Working Paper In Accounting and Finance October 2009 (2).

Antonio, Muhammad Syafi’i. 2011. Islmic Banking Bank Syariah Dari Teori Ke Praktik. Jakarta: Gema Insani Pers.

Arikunto, Suharsimi. 2011. Prosedur Penelitian : Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

Astika, Sri, and Agusdiwana Suarni. 2018. “Analisis Penerapan Akuntansi Syariah Berdasarkan Psak 102 Pada Pembiayaan Murabahah di PT. Bank BNI Syariah Cabang Makassar.” Jurnal Ar-Ribh Fakultas Ekonomi Dan Bisnis 1(1):92–112.

Darmawan, and Muhammad Iqbal Fasa. 2020. Manajemen Lembaga Keuangan Syariah. edited by D. M. Lestari. Yogyakarta: UNY Press 1–411.

Ernawati, Luluk. 2020. “Analisis Penerapan Akuntansi Murabahah Berdasarkan PSAK 102 (Studi Kasus BMT Maslahah Cabang Pembantu Diwek).” JFAS: Journal of Finance and Accounting Studies 2:76–89.

Gunawan, Imam. 2013. Metode Penelitian Kualitatif. Jakarta: Bumi Aksara.

Harahap, Sofyan Syafri. 2015. Analisis Kritis Atas Laporan Keuangan. Jakarta: Rajawali Pers.

Ikatan Akuntansi Indonesia (IAI). 2020. Pernyataan Standar Akuntansi Keuangan Nomor 102 Tentang Akuntansi Murabahah. Edisi Revi. Jakarta: Salemba Empat.
Ismail. 2011. Perbankan Syariah. Jakarta: Kencana.

Janwari, Yadi. 2015. Lembaga Keuangan Syariah. Jakarta: Remaja Rosdakarya.

Menne, Firman, Muh. Idris, and Erni Erni. 2018. “Murabahah Accounting in BNI Syariah Makassar.” Indonesia Prime 2(1):14–21. doi: 10.29209/id.v2i1.16.

Muhammad. 2009. Paradigma Metodologi Dan Aplikasi Ekonomi Syariah. Yogyakarta: Graha Ilmu.

Mujianto, Eko, and Annisah Febriana. 2018. “Penerapan Akuntansi Murabahah Pada PT. Bank BCA Syariah Sesuai Dengan PSAK 102.” Global 2(2):23–36.

Otoritas Jasa Keuangan. 2022. “Statistik Perbankan Syariah (SPS).” 10–27.

Permatasari, Yulia Dwi. 2021. “Analisis Perlakuan Akuntansi Pembiayaan Murabahah Pada PT. Bank Syariah Mandiri Jember.”. Skripsi. Universitas Muhammadiyah Jember.

Rosiyana, Tantri, Siti Jubaedah, and Apri Dwi Astuti. 2022. “Analisis Akutansi Murabahah Pada UJKS BMT Al-Islah Cirebon.” MEDIKONIS: Jurnal Media Komunikasi Dan Bisnis 13(1):1–19.

Sholahuddin, M. 2006. Lembaga Ekonomi Dan Keuangan Islam. Surakarta: Muhammadiyah University Press.

Soemitra, Andri. 2017. Bank & Lembaga Keuangan Syariah. Jakarta: Prenada Media.

Soewadji, Jusuf. 2012. Pengantar Metodologi Peneletian. Jakarta: Mitra Wacana Media.

Sugiyono. 2015. Metode Penelitian Pendidikan : Pendekatan Kuantitatif, Kualitatif, Dan R&D. Bandung: Alfabeta.

Sugiyono. 2019. Metode Penelitian Kuantitatif Kualitatif R&D. Bandung: Alfabeta.

Triyuwono, Iwan. 2017. Akuntansi Syariah Perspektif, Metodologi, Dan Teori. Jakarta: Rajawali Pers.

Umar, Husein. 2019. Metode Riset Manajemen Perusahaan Langkah Cepat Dan Tepat Menyusun Tesi Dan Desertasi. Jakarta: PT. Gramedia Pustaka Utama.