Penerapan Akuntansi Murabahah Terhadap Pembiayaan Kredit Pemilikan Rumah Pada Bank Syariah Mandiri Cabang Luwuk

Nasir, Shindy Marcela; Sululing, Siswadi

doi:10.24912/ja.v19i1.117

Cited by 3 publications

(2 citation statements)

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“…The seller in a Murabahah deal covers the difference between the purchase and selling prices. The profit margin is the difference between the selling and cost prices (Nasir & Sululing, 2017). In Islamic law, the term "Murabahah" refers to a specific type of sale in which the vendor discloses the total cost of acquiring the merchandise (including the price of the merchandise itself and any extra expenses incurred in acquiring the merchandise) as well as the anticipated margin (profit).…”

Section: B Theoretical Study 1 Murabahahmentioning

confidence: 99%

Sharia Economic Transaction Academic Effectiveness on the Level of Community Well-Being

Ariwibowo,

Heryadi,

Muzdalifah

2023

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The purpose of this study is to establish the level of public understanding on the use of Sharia economic transaction contracts to improve people's welfare on a regular basis. Purposive sample of 58 respondents was utilized in this quantitative descriptive study. Multiple regression analysis is used in the study approach, with SPSS 23.00 as a data analysis test tool. In this study, observations, questionnaires, and interviews were the primary data collection methods. Secondary data is provided by the Central Bureau of Statistics and the Ministry of Religion. According to the findings of this study, many types of Islamic economic transaction contracts have had a significant impact on the degree of social welfare thus far, indicating that society is becoming increasingly massive with the principles of Murabahah, Salam, Ijarah, and Mudharabah.

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Section: B Theoretical Study 1 Murabahahmentioning

confidence: 99%

Sharia Economic Transaction Academic Effectiveness on the Level of Community Well-Being

Ariwibowo,

Heryadi,

Muzdalifah

2023

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“…A few number of research also showed the need for changes and additional policies in murābahah contract (Wulandari et al, 2016;Maryanti et al, 2016). Furthermore, some findings indicated the suitability of the implementation between murābahah accounting, PSAK and Islamic law (Luayyi, 2005;Hanum, 2014;Nasir and Sululing, 2015;Hasmitha and Ja'far, 2012;and Kholis, 2007). In addition, Buziek's (2011) stated that there are similarities in the implementation of PSAK Number: 102 in Islamic banking system, except for tax regulations due to the differences associated with the regulations .…”

Section: Introductionmentioning

confidence: 99%

Review of Islamic Accounting on Murābahah Financing Accounting on Islamic Banking (Study in Bank Syariah Mandiri of Banda Aceh)

Mardiaton¹,

Aliamin²,

Arfan³

2019

IJBMER

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The objective of this study is to analyze and determine the murābahah financing system carried out at Bank Syariah Mandiri (BSM) of Banda Aceh in accordance with Islamic accounting reviews. This is a descriptive research with primary and secondary data directly obtained from research site, and variety of literatures respectively. The results of the study which was carried out at BSM, indicate that accounting for murābahah transactions has not been fully utilized in accordance with {(Penyataan Standar Akuntansi Keuangan (PSAK) (Statement of Financial Accounting Standards)} PSAK Number: 102. Similarly, some transactions cannot also be recorded because the bank expects the customer to purchase goods by providing a certain amount of funds. The recognition of the murābahah profit still uses the annuity method and the inventory of its assets has never been presented in the statement of financial position due to its unavailability by the bank. .

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Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah

Lubis,

Ainul Yusna Harahap,

Fathia

2023

JENSI

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The purpose of this study is to find out how murabahah accounting is applied to Islamic banking, especially Bank Aceh Syariah Kota Kualasimpang. This study applies qualitative descriptive analysis. Data was collected through interviews with company employees and finance teams that handle homeownership financing, and documentation such as financial statements and literature. Qualitative descriptive analysis is used to analyze the data obtained. The results of the study show that Bank Aceh Syariah Kota Kualasimpang has not implemented murabahah accounting fully by the concept of Islamic accounting. In the results of the study, the bank did not set fines for customers who were late in paying financing, both when admitting and calculating fines. The limitation of this study is that the results are difficult to generalize broadly because the research is only based on research studies on one Islamic bank. So that the next researcher can add the amount of research to other Islamic banking so that the results of the research can be widely generalized.

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Penerapan Akuntansi Murabahah Terhadap Pembiayaan Kredit Pemilikan Rumah Pada Bank Syariah Mandiri Cabang Luwuk

Cited by 3 publications

References 0 publications

Sharia Economic Transaction Academic Effectiveness on the Level of Community Well-Being

Sharia Economic Transaction Academic Effectiveness on the Level of Community Well-Being

Review of Islamic Accounting on Murābahah Financing Accounting on Islamic Banking (Study in Bank Syariah Mandiri of Banda Aceh)

Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah

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