ANALYSIS OF SYARI'AH ACCOUNTING IN MURABAHAH FINANCING AT THE SYARI'AH MANDIRI BANK IN JAMBI BRANCH

  • Mukhzarudfa Mukhzarudfa Universitas Jambi
  • Muhammad Qodri universitas jambi

Abstract

This study intends to find out the murabahah financing procedure and analyze the murabahah financing accounting system implemented at the Jambi SyariahMandiri Bank Branch. In this study analyzing data with a qualitative descriptive approach, and collected by doing documentary studies, observations and interviews. This study concludes that the general procedure for submitting murabahah financing to Bank SyariahMandiri in four ways, the first is to propose a letter of intent to use murabahah financing products, the second is to analyze the ability to pay installments, goodwill and collateral, the third is approving proposals and fourth is to execute a murabahah contract. Meanwhile, the Islamic accounting system applied in Bank SyariahMandiri uses a sigma system which is useful for recording murabahah financing. An accounting system is a system that includes several forms, both in the form of journals, procedures, and tools used to process financial accounts. This analysis supports the murabahah accounting system in Islamic banking. Then, compare the records of financial transactions with PSAK 59

Downloads

Download data is not yet available.

References

Al-Qur’an dan Terjemahnya. Jakarta, Departemen Agama RI. 1987.
Antonio, Muhammad Syafi’i. “Bank Syariah Suatu Pengenalan Umum”. Jakarta, Central Bank of Indonesia and Tazkia Institute. 1999.
A, Karim, Adiwarman. Ekonomi Islam Suatu Kajian Kontemporer. Jakarta, Gema Insani. 2007.
--------------. Bank Syari’a., Dari Teori ke Praktik. Jakarta, Gema Insani Press & Tazkia Cendekia. cet ke 2. 2001.
--------------. Bank Syari’a. Apa dan Bagaimana Bank Islam. Jakarta, Gema Insani Press & Tazkia Cendikia. 1997.
Hani Werdi Apriyanti (2017). Akuntansi Syariah: Sebuah Tinjauan Antara Teori Dan Praktik : Jurnal Akuntansi Indonesia, Vol. 6 No. 2 Juli 2017, Hal. 131 – 140
Ikatan Akuntan Indonesia. PSAK (Pernyataan Standar Akuntansi Keuangan) No. 59, Akuntansi Perbankan Syari’ah. Jakarta, IAI. 2002.
Irwadi, M. (2010). Akuntansi Syariah di Indonesia : Sebuah tinjuan Literatur. Jurnal Ocpus.
Kariyoto. (2014). Akuntansi syariah dalam perspektif Teori dan Implementasinya. Jurnal JIBEKA Volume 8 No. 2 Agustus , 19 - 26.
Muhammad. Pengantar Akuntansi Syariah. , Jakarta, Salemba Empat. 2002. Muhammad.“ Buletin Ekonomika dan Bisnis Islam,” artikel diakses tanggal 25 Mei 2007,
Published
2020-06-10
How to Cite
MUKHZARUDFA, Mukhzarudfa; QODRI, Muhammad. ANALYSIS OF SYARI'AH ACCOUNTING IN MURABAHAH FINANCING AT THE SYARI'AH MANDIRI BANK IN JAMBI BRANCH. ILTIZAM Journal of Shariah Economic Research, [S.l.], v. 4, n. 1, p. 1-22, june 2020. ISSN 2598-2540. Available at: <http://e-journal.lp2m.uinjambi.ac.id/ojp/index.php/iltizam/article/view/555>. Date accessed: 19 sep. 2020. doi: https://doi.org/10.30631/iltizam.v4i1.555.