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Karya Ilmiah
Penerapan Akad Murabahah Pada Produk Pembiayaan Pensiun Di BRI Syariah Cabang Kendari
Sulvariany Tamburaka1, Muntu Abdullah2, Syafila Binti Faisal3
The purpose of this study was to know the suitability of application akad murabahahin BRI Syariah Branch Kendari withFatwa of National Sharia Concil Number: 04 / DSNMUI / 1V / 2000for understand and analyze the suitabilityof murabahah accounting treatment in BRI Syariah Branch Kendari with PSAK 102. The studyused descriptive qualitative method.
The results study showed that the bank represented the client about asset acquisition. At the time of the akad, akad Wakalah and akad Murabahah had been signature at same time. Although the goods (objects of Murabahah) mentioned in the akad do not exist or have not become the legal property of the bank.BRI Syariah Branch Kendari break the PSAK 102 of 2007 because did not to carry out the duty as a seller but as a conventional debt provider. Thetreatment of murabaha accounting based on PSAK 102 at BRI Syariah Branch Kendari in this casethe admission of murabaha assets was appropriate, that wasavowed as the acquisition value. Presentation of akad murabahah financial statement wasagree with PSAK 102, BRI Syariah presents murabahah receivable ofnet value that is value of murabahah receivable after deducting with the allowance loss reserves. The reveal of Akad Murabahah in BRI Syariah that was notagree with PSAK 102 regarding murabahah accounting, because BRI Syariah does not reveal from the purchaser side but only reveal from the seller side.
Based on the results of the study concluded that the application of akad murabaha on pension financing products in BRI Syariah Branch Kendari implemented by including the akad wakalah. In the merging of akad BRI Syariah was not agree with the DSN-MUI fatwa No.4 of 2000 about general stipulations of murabaha in syariah bank at point 4 and point 9. BRI Syariah Branch Kendari break the PSAK 102 of 2007 because did not to carry out the duty as a seller but as a conventional debt provider. Accounting treatment which includes admission of murabaha assets, presentation and disclosure was in accordance with PSAK 102.
Keywords: Akad Murabahah, Fatwa of National Sharia Council Number:04/DSN-MUI/1V/2000, PSAK 102.
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File Lampiran dalam Bentuk PDF Diterbitkan pada: Jurnal Akuntansi dan Keuangan Volume V/1/Februari 2020
ISSN (Online) : 2503-1635, ISSN (Print): 2088-4656
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