EVALUASI PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH PADA BPRS BERKAH RAMADHAN

Abstrak

The purpose of this study is to evaluate the murabahah accounting of BPRS Berkah Ramadhan at Karawaci whether it is appropriate or not to the accounting standards, namely PSAK 102. The Murabahah is a buying and selling contract that exists at an Islamic Financial Institutions, the contract is between the seller and the buyer where the seller must tell the truth about the price and the profit they will take. The Bank Perkreditan Rakyat Syariah (BPRS) is a bank where the business activities are accordance to sharia principles and does not make payment traffic. In this study, the research using Descriptive  Qualitative  method,  where  the  design  aims  to  describe  the existing facts systematically and accurately, the data collected with interview techniques and documentation to get accurate information from the research object, which is BPRS Berkah Ramadhan. The result of this study is the Murabahah accounting were applied by BPRS Berkah Ramadhan is not really following to PSAK 102 in terms of recognition, measurement, presentation and disclosure.