ANALISIS PERLAKUAN AKUNTANSI MURABAHAH PADA PT BANK PEMBANGUNAN DAERAH SULSELBAR CABANG SYARIAH MAKASSAR

Abstract

This research aimed to find out vthe accounting treatment of murabahah financing at. PT Bank Pembangunan Daerah Sulselbar Makassar Branch Office based on PSAK 102. The research user descriptive qualitative analysis that represented the actual state of the research objek, the purpose of the study wa the application of murabahah accounting, based on PSAK 102. The data collection techniques used were observation, interviews and documentation. The results of this research indicated that the application of murabahah financing at PT. BanK Sulselbar is in accordance with PSAK 102 recognition and measurement techniques at the time of transaction for the cost id recognized at the time of acquisition as inventory at the cost of the acquisition of goods