Analysis of the Implementation of PSAK Number 102 Concerning Murabahah Accounting (Problem Research at BMT Al-Hijrah KAN Jabung Malang)

Abstract

This study aims to determine how the accounting treatment of murabahah at BMT Al-Hijrah KAN Jabung Malang relates to recognition, measurement, provision, and disclosure. The goal is to improve professionalism and increase public confidence that the murabahah business application has met the established accounting standards. This study uses a direct question and answer method with parties who master the murabahah accounting application at BMT Al-Hijrah KAN Jabung Malang as informants to obtain important information. The results of the study indicate that the use of PSAK Number 102 at BMT Al-Hijrah KAN Jabung in terms of profit measurement is valid. However, in terms of presentation, recognition, and disclosure, PSAK 102 does not apply. In terms of presentation, there is no expected record of the purchase of goods by way of wakalah, and in terms of recognition, the existence of murabahah inheritance provisions is not recognized and there are no documents intended to disclose it.