ANALISIS AKUNTANSI MURABAHAH PADA UJKS BMT AL-ISLAH CIREBON
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Abstract
Penelitian ini dilakukan pada BMT Al-Islah. Adapun tujuan untuk mengetahui perlakuan akuntansi murabahah tentang kesesuaian penerapan PSAK 102 yang merupakan revisi PSAK 59 di BMT Al-Islah. Dalam penelitian ini peneliti menggunakan penelitian kualitatif-deskriptif digunakan untuk menjabarkan proses pengakuan, pengukuran, penyajian dan pengungkapan transaksi murabahah pada BMT Al-Islah Cirebon. Data penelitian ini didapatkan melalui wawancara dan dokumentasi kepada pihak terkait penelitian yang diperoleh dari BMT Al-Islah Cirebon. Hasil penelitian menunjukan bahwa dalam penerapan akuntansi murabahah pada BMT Al-Islah tentang pengakuan, pengukuran, penyajian dan pengungkapan sepenuhnya sudah sesuai dengan ketentuan berdasatkan PSAK 102, walaupun ada beberapa hal yang belum sesuai dengan PSAK 102, ketidak sesuaian ada pada saat terjadi tunggakan angsuran dan penerimaan tunggakan abgsuran tidak mencatat jurnal apapun sedangkan dalam ketentuan PSAK 102 pada saat terjadi tunggakan angsuran, margin diakui proposional dengan kas yang diterima.
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