Samroh, Gita, Ehrmann Suhartono, S.E., M.Si., Ak (2023) Penerapan Murabahah PSAK 102 pada KSPPS BMT Bangun Rakyat Sejahtera. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This research aims to determine the application of the PSAK 102 murabahah contract at BMT Bangun Rakyat Sejahtera. This is because sharia financial institutions in the form of sharia banks & microfinance have continued to develop in recent years. In practice, most of the murabahah contracts carried out use the murabahah system with orders, but it turns out there are still shortcomings in terms of the accounting process. Considering the complexity of the murabahah financing scheme, a comprehensive accounting framework is needed that can produce precise and appropriate accounting measurements so that accounting information can be communicated in a timely manner and of quality that can be relied upon. So Bank Indonesia (BI), fully assisted by the Indonesian Accountants Association (IAI), issued a Statement of Financial Accounting Standards (PSAK). One of the institutions that is the focus of research is BMT Bangun Rakyat Sejahtera, where this institution also implements murabahah contracts in practice. The results of research conducted through comparative evaluation of several assessment characteristics such as recognition & measurement, presentation, disclosure & accounting for final buyers between PSAK 102 and the implementation of BMT Bangun Sejahtera show that there are more characteristics that show conformity with the guidelines regulated by PSAK 102 in compare with those that do not comply with PSAK 102 guidelines. So it can be concluded that BMT Bangun Rakyat Sejahtera in implementing the murabahah agreement is in accordance with the rules of the Statement of Financial Accounting Standards (PSAK).
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | BMT Bangun Sejahtera, PSAK 102, Murabahah |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 26 Oct 2023 04:25 |
| Last Modified: | 26 Oct 2023 04:25 |
| URI: | http://eprints.uty.ac.id/id/eprint/14062 |
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