ANALISIS PERLAKUAN AKUNTANSI SYARIAH PADA PRODUK PEMBIAYAAN DI BMT BATIK MATARAM YOGYAKARTA
DOI:
https://doi.org/10.12928/j.reksa.v8i1.3802Keywords:
Accounting treatment, Murabahah financing, Mudharabah financing, Musyarakah financing, BMTAbstract
This study aims to determine the accounting treatment of murabahah financing transactions, mudharabah financing, and musyarakah financing and to assess the suitability of accounting treatment for murabahah, mudharabah, and musyarakah financing with PSAK 102, PSAK 105, and PSAK 106 seen from the recognition, measurement, presentation, and disclosure. This research is qualitative research with a descriptive approach. The research object used is BMT Batik Mataram. The data collection techniques used are interviews and document review. The data analysis technique used is descriptive qualitative analysis, namely by analyzing the suitability of murabahah, mudharabah, and musyarakah financing transactions at BMT Batik Mataram with PSAK. Based on the study results, it is concluded that the accounting practices for murabahah, mudharabah and musyarakah financing transactions at BMT Batik Mataram are generally in accordance with PSAK 102, PSAK 105, and PSAK 106. However, BMT Batik Mataram is still not fully following PSAK No. 102 since it still imposes fines when there is a delay in instalments.References
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IAI. (2007b). Pernyataan Standar Akuntansi Keuangan 105, Akuntansi Mudharabah. Jakarta: Graha Akuntan.
IAI. (2007c). Pernyataan Standar Akuntansi Keuangan 106, Akuntansi Musyarakah. Jakarta: Graha Akuntan.
Pemerintah Indonesia. (2008). Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah. Jakarta, Indonesia.
Pemerintah Indonesia. (1992). Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan. Jakarta, Indonesia.
Ramadhani, M. N. (2014). Perlakuan Akuntansi Murabahah Dibandingkan dengan PSAK Nomor 102 Tahun 2013 di KJKS BMT Ya Ummi Fatimah. (102), 1–29.
Sugiyono. (2009). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Supadie, H. D. A., & Irkham, A. M. (2013). Sistem Lembaga Keuangan Ekonomi Syariah: dalam Pemberdayaan Ekonomi Rakyat. Semarang: Pustaka Rizki Putra.
Widarusamsi, F. P., & Hidayah, K. (2018). Analisis Perbandingan Praktik Akuntansi Transaksi Mudharabah Dan Musyarakah Dengan PSAK No 105 Dan 106 Di BMT Dana Insani. Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, 2(1), 68. https://doi.org/10.12928/j.reksa.v2i1.19s
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2021-02-25
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