Analisis Penerapan Akuntansi Murabahah Pada Baitull Maal Wat Tamwil (BMT) UMS Safinatunnajah Petaling Jaya Kab. Muaro Jambi

Purnomo, Eriska (2020) Analisis Penerapan Akuntansi Murabahah Pada Baitull Maal Wat Tamwil (BMT) UMS Safinatunnajah Petaling Jaya Kab. Muaro Jambi. Other thesis, Universitas Islam Riau.

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Abstract

In PSAK 102 explains and discusses Murabaha financing. Murabahah is a transaction of selling goods by stating the acquisition price and profit (margin) agreed upon by the seller and the buyer. Payment for the Murabahah contract can be made in cash or dependents (Bai'Mu'ajjal). The thing that distinguishes murabahah from other sales is that the seller clearly tells the buyer what the cost of the goods is and how much profit he wants. The purpose of this study was to determine and also to make comparisons between the Murabahah contract that occurred in BMT UMS Safinatunnajah Petaling Jaya Kab. Muaro Jambi with PSAK 102 is it appropriate. The data used in this study are primary data through interviews and secondary data obtained through documents from BMT UMS Safinatunnajah Petaling Jaya Kab. Muaro Jambi. This type of research uses a document study approach with descriptive methods. The results of this study indicate that: there are components of the Murabahah contract including contracts, discounts, margins, Murabahah assets, guarantees, and also receivables. BMT UMS Safinatunnajah has not fully implemented Murabahah accounting which is in accordance with PSAK 102, there are several components that must be improved.

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