EVALUASI PERLAKUAN AKUNTANSI TERHADAP SISTEM PEMBIAYAAN MURABAHAH PADA BPR SYARIAH (Studi kasus di BPRS Bhakti Haji Malang)
This research is a case study on the BPRS Bhakti Bululawang Haji Malang on the topic "Evaluation of Accounting Treatment of Murabaha Financing System in Rural Sharia" The purpose of this study was to provide evidence of how the accounting treatment of sale and purchase transactions in products murabahah in BPRS Bhakti Haji Malang, and to prove the suitability of the accounting treatment of sale and purchase transactions in products murabahah in BPRS Bhakti Haji Malang with the provisions under SFAS No. 59 on Accounting for Islamic Banking. The analytical tool used is descriptive analytical that is give a description of the accounting treatment of murabahah system. As for the steps is to identify the accounting treatment murabahah products that include measurement, recognition, recording and presentation of financial statements conducted by the BPRS Bhakti Haji Malang. Comparing the accounting treatment of the principle of buying and selling products on the BPRS Bhakti murabahah Haji Malang with SFAS No. 59 and formulating the results of comparison of the accounting principle of buying and selling products on the BPRS Bhakti murabahah Haji Malang with SFAS No. 59 for assessing the suitability or compliance with the accounting treatment murabahah. From the analysis, the BPRS Bhakti Haji Malang in assessing the financing using the principles that apply to banking institutions that is the principle of 5C. in the existing system murabahah in BPRS Bhakti Haji Malang was not wearing a down payment or do not acknowledge the advances (urbun). BPRS Bhakti Haji Malang murabahah serve only by order only, due to limited places so that no murabahah without orders. Due to limited manpower and space, so when murabahah agreed, the BPRS Bhakti Haji Malang give power of attorney to clients to be given the mandate by the SRB to purchase the items required. In this case the SRB pay the customer a number that is needed by customers to purchase these items. Overall, the accounting treatment of BPRS Bhakti Haji Malang start of activity measurement, recognition, recording and presenting the financial statements are in accordance with existing provisions of SFAS No. 59 although there are still some matters that are not in accordance with SFAS No. 59. First of all, namely in terms of recognition of the settlement discount. Secondly, namely in terms of preparing the consolidated financial balance in terms of presenting an account with the name "Unrestricted investments" without any classification by source of funds. Third, that in terms of presenting the financial statements Profit and loss account does not present murabahah margin and operating income at the point, revenues would be combined into one with no income classification. Based on the above conclusions, the researchers suggested that SRB Bhakti Haji Malang, preferably in terms of preparing the consolidated financial balance at the property, on unrestricted investment accounts point is the classification by source of funds, the financial statements should include the Profit and Loss account murabahah margin, because the selling buy murabaha is the main income in the financing of the BPRS Bhakti Haji Malang, and should the accounting treatment system murabahah especially the presentation of financial statements Balance Sheet and Profit and Loss in addition to referring to SFAS No. 59 also refers to the PAPSI (Indonesia Sharia Banking Accounting Guidelines).
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