Abstract
This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accounting in BNI Syariah. Design methodology used comparative analysis between accounting theory and practice in Syariah banking.The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording, and disclosure, except for accounting treatment when event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received
Highlights
The presence of Islamic banking is very beneficial for the Muslim community in Indonesia, because sharia banking is an alternative media to save or transact in accordance with the values of sharia that can keep a person from transactions forbidden in Islam, such as usury
In its development using the concept of Muamalah Islam Indonesia which is fixed by MUI through DSN (National Sharia Council), the practice is supervised by DPS (Sharia Supervisory Board) so that will create a banking mechanism that is expected to provide objective benefit for the people of all nature
Sharia banks should reminded that the principle of profit sharing is important and should not ignored because of the principle on which it operates
Summary
The presence of Islamic banking is very beneficial for the Muslim community in Indonesia, because sharia banking is an alternative media to save or transact in accordance with the values of sharia that can keep a person from transactions forbidden in Islam, such as usury. A sharia bank is a bank that prioritizes the concept of loss and profit sharing in product development. In its development using the concept of Muamalah Islam Indonesia which is fixed by MUI through DSN (National Sharia Council), the practice is supervised by DPS (Sharia Supervisory Board) so that will create a banking mechanism that is expected to provide objective benefit for the people of all nature
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