KESESUAIAN PERLAKUAN AKUNTANSI MURABAHAH DENGAN PSAK SYARIAH N0.102 PADA ISLAMIC MICROFINANCE INTITUTIONS

Abstract

The purpose of this study was to determine the appropriateness of the accounting
treatment of murabahah financing in Islamic Microfinance Institutions named KSPPS
BMT Mandiri Sejahtera East Java as a seller and buyer with PSAK Syariah No. 102.
This study uses descriptive qualitative research by combining analyzed research instruments as
data triangulation to make it easier to match concepts and theories to the practice contained
in the research object so that it is easier to get results that are in accordance with the facts.
The results showed that the accounting treatment of murabahah financing at KSPPS BMT
Mandiri Sejahtera East Java was mostly carried out in accordance with PSAK Syariah No.
102, both in terms of recognition of acquisitions, recognition of profits. However, the
recognition and measurement of urbun (advance payment) is not appropriate because when the
finished goods are purchased by members, urbun is not recognized as a receivable but as an
advance for the remaining acquisition of goods for murabahah financing.
Keywords: Murabahah Accounting, PSAK Syariah No. 102. and Islamic Microfinance
Institutions