MURABAHAH ACCOUNTING IN BNI SYARIAH MAKASSAR

  • Firman Menne

Abstract

This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accouting in BNI Syariah. design methodology used comparative analysis between accounting theory and practice in syariah banking.


The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording and disclosure, except for accounting treatment when he event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received.

Published
Aug 27, 2017
How to Cite
MENNE, Firman. MURABAHAH ACCOUNTING IN BNI SYARIAH MAKASSAR. Economics Bosowa, [S.l.], v. 3, n. 6, p. 18 - 32, aug. 2017. ISSN 2477-0655. Available at: <http://economicsbosowa.unibos.id/index.php/eb/article/view/105>. Date accessed: 21 sep. 2020.
Section
Articles