Analysis of Murabahah Agreement Treatment in accordance with PSAK 102 at Bank Syariah Indonesia
Abstract
The Financial Accounting Standards Statement (FAS 102) covers various aspects, particularly concerning institutions gathering funds through murabahah contracts, serving as a reference for managing such funds. These aspects include recognition and measurement, presentation, and disclosure of information.
This study focuses on the financial statements of murabahah financing in Bank Syariah Indonesia, Branch Office Dompu. The sampled data consist of quarterly financial statements, profit and loss statements, and profit-sharing reports from Bank Syariah Indonesia, Branch Office Dompu, during the March periods of 2021 and 2022. Data collection involves interview techniques and documentation. Data analysis is conducted using a comparative descriptive analysis approach. The research findings indicate that the treatment of murabahah contracts in Bank Syariah Indonesia, Branch Office Dompu, is not fully in accordance with the Financial Accounting Standards Statement (FAS 102). Some elements are still not systematically implemented. Therefore, the conclusion drawn is that the treatment of murabahah contracts, in reference to the Financial Accounting Standards Statement (FAS 102), in Bank Syariah Indonesia, Branch Office Dompu, does not fully meet the established standards.
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