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Analisis Laporan Keuangan pada Akad Pembiayaan Murabahah Berdasarkan PSAK 102: Studi Kasus Baitul Maal Tamwil (BMT) Syariah Riyal (BSR) Kabupaten Bekasi

Year: 2024

Type: article

Abstract: This study aims to analyze the financial statements of murabahah financing contracts based on PSAK 102 with a case study on BMT Syariah Riyal Bekasi Regency. This study is a qualitative research with data collection techniques such as interviews, observations and documentation. This study aims to analyze the financial statements on the murabahah financing contract at BMT Syariah Riyal. However, in fact, Islamic banking and Islamic financial institutions in writing financial reports on murabahah contracts have not fully complied with PSAK 102 which explains murabahah contracts. This study provides empirical evidence in understanding the writing of financial statements of murabahah financing contracts based on PSAK 102.

Source: As-Syirkah Islamic Economic & Financial Journal

DOI: 10.56672/eeyft892

Authors: Fathonah Intishar, Ryan Bianda, Ahmad Muti

Institution: Sekolah Tinggi Ilmu Syariah Al Wafa

Language: English

Topic: Islamic Finance and Banking Studies

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4412996343

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