PENERAPAN SISTEM AKUNTANSI PEMBIAYAAN MURABAHAH PADA PT BANK ACEH SYARIAH CABANG PEMBANTU ISKANDAR MUDA
DOI:
https://doi.org/10.64617/kreyat.v1i3.237-257Keywords:
Accounting Systems, Financing, MurabahahAbstract
Sharia banking is an institution that provides financial services to the community where all activities are carried out based on Islamic ethics and principles so that they are free from the element of usury (interest), free from non-productive speculative activities such as gambling (maysir), free from illegal matters (bathil ), free from questionable activities (gharar), and only finance halal businesses. In its development, sharia banking is increasingly in demand by the wider community, one of its products is Murabahah financing, namely goods sales transactions that state the acquisition price and profits agreed upon in advance between the seller and the buyer. Implementation of murabahah contract financing at PT Bank Aceh Syariah Iskandar Muda Sub-Branch, the use of an accounting information system is very much needed by accounting users, both from internal parties and the Bank. System development must be carried out periodically to improve information quality, improve internal control, and minimize related costs. The approach used in research is empirical, namely, an effort to approach the problem being studied by reality. The data sources used include primary data and secondary data. Data collection techniques in this research were conducted using interview methods, literature study, and documentation. From the results of research conducted by researchers, it can be concluded that the implementation of the Murabahah Financing Accounting System and in providing Murabahah financing to customers at PT Bank Aceh Syariah Iskandar Muda Sub-Branch is in line with sharia principles and by the provisions of the Statement of Financial Accounting Standards (PSAK) No. 102.
Downloads
References
Agriansyah, S. (2022). Penerapan Sistem Akuntansi Pembiayaan Murabahah Pada Bank Muamalat KCP Parepare (Doctoral dissertation, IAIN Parepare).
Arikunto, S. (2019). Prosedur penelitian suatu pendekatan praktik.
Djamil, F. (2012). Penyelesaian pembiayaan bermasalah di bank syariah. Sinar Grafika.
Eliza, A. (2022). Tinjauan Atas Psak 102 (Revisi 2019) Dan Psak 102 (Revisi 2016) Tentang Akuntansi Murabahah. Jurnal Ilmiah Ekonomi Islam, 8(3), 2882-2892. DOI: https://doi.org/10.29040/jiei.v8i3.5891
Hamzah, A. (2011). Analisis penyaluran pembiayaan murabahah di BMT al-Fath IKMI Pamulang. Jakarta
Ismail, M. B. A. (2011). Perbankan syariah. Jakarta.
Ismail, M. B. A. (2016). Perbankan syariah. Jakarta.
J Moleong, L. J. (2014). Metode penelitian kualitatif edisi revisi. Bandung: PT Remaja Rosdakarya.
Kasmir. (2006). Dasar-dasar perbankan syariah. Jakarta: PT. Raja Grafindo.
Kismiaji, (2014). Sistem Informasi Akuntansi. Yogyakarta: UPP YKPN Muhammad. (2014). Manajemen Dana Bank Syariah. Jakarta: PT. Raja Grafindo Persada.
Muhammad. (2016). Manajemen Pembiayaan Bank Syariah. Yogyakarta: UPP STIM YKPN.
Nugroho, L. (2022). Analisa Prosedur Penyaluran Pembiayaan Murabahah pada Lembaga Keuangan Mikro Syariah (Studi Kasus pada BMT Syarif Hidayatullah Gunungwungkal). Jurnal Cakrawala Ilmiah, 2(3), 1121- 1130. DOI: https://doi.org/10.53625/jcijurnalcakrawalailmiah.v2i3.4111
Prabowo, B. A. (2012). Aspek Hukum Pembiayaan Murabahah pada Perbankan Syariah. UII Press.
Prihantono. (2018). Akad Murabahah dan Permasalahannya Dalam Penerapan di Lembaga Keuangan Syariah. Jurnal Al-Maslahah, 14 No. 2, 219–236.
RI, D. A. (1974). Alqur‟an dan Terjemahnya. Jakarta: PT Intermasa.
Rianto Al Arif, M. N. (2012). Lembaga Keuangan Syariah Suatu Kajian Teoritis Praktis. Bandung: CV Pustaka Setia.
Rivai, V., & Veithzal, A. P. (2008). Islamic financial management: teori, konsep dan aplikasi panduan praktis untuk lembaga keuangan, nasabah, praktisi, dan mahasiswa. Rajawali Press.
Romadhon, A. (2017). Pengaruh pembiayaan murabahah terhadap laba (studi kasus pada BNI syariah tahun 2013-2015) (Doctoral dissertation, IAIN Kediri).
Sarwono, J. (2012). Path Analysis dengan SPSS: Teori, Aplikasi, Prosedur Analisis untuk Riset Skripsi (Doctoral dissertation, Tesis, dan Disertasi. Alex Media Komputido. Jakarta).
Sholihin, A. I. (2010). In Pedoman Umum Lembaga Keuangan Syari‟ah (pp. 141- 142). Jakarta: Gramedia Pustaka Utama .
Sugiyono (2018). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta. Bandung.
Wirda, A. (2015). Mekanisme Pengasuransian Pembiayaan Murabahah pada PT. Bank Aceh Syariah Cabang Pembantu Lambaro (Doctoral dissertation, UIN Ar-Raniry Banda Aceh).
Yaya, R., Martawireja, A. E., & Abdurahim, A. (2009). Akuntansi Perbankan Syariah: Teori dan Praktik Kontemporer. Penerbit salemba empat.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Syahrul Muhammad Nur
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright
Authors who publish with Jurnal Kreasi Rakyat (JKR) agree to the following terms:
- Authors retain the copyright of their articles.
- Authors grant the journal the right of first publication, with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which allows others to share and adapt the work, even commercially, with an acknowledgement of its authorship and initial publication in this journal, provided that derivative works are distributed under the same license.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal published version of the work (for example, posting it to an institutional repository or publishing it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their website) prior to and during the submission process.
- All articles and related materials published in this journal are distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License.
License
Jurnal Kreasi Rakyat (JKR) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made.
- ShareAlike - If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
