PENERAPAN PSAK NO. 102 (REVISI 2013) TENTANG PEMBIAYAAN MURABAHAH PADA BAITUL MAL WAT TAMWIL (Studi Kasus pada Baitul Mal wat Tamwil ‘Ibaadurrahman Sukabumi)

Nuraeni (1430611016) Universitas Muhammadiyah Sukabumi. SFAS No. 102 (Revised) 2013 About Murabahah At Baitul Mal Wat Tamwil. (Mentor Sulaeman, SE, M.Si and Tina Kartini, SE, M.E.Sy) This research aims to analyzing the recognition and measurement, presentation and disclosure of murabaha transaction in accordance with SFAS 102 (Revised 2013) in Baitul Mal Wat Tamwil 'Ibaadurrahman Sukabumi. The research method used is descriptive qualitative research. Methods of data collection using a data triangulation method (observation, interviews and documentation). The results of the study identified that BMT 'Ibaadurrahman not perform the registration and recognition of the asset murabaha inventory should be done by the BMT for transactions conducted in BMT is a transaction-based selling. Recognition of the advantages of using the annuity method whereby profit / margin deferred and will be amortized every happen installments. Murabaha receivables in the balance sheet presentation is appropriate because it is presented based on net realizable value is reduced by the allowance. but the presentation of the allowance is not presented in detail so that can not be known how much of the allocation to each financing transaction. Not seen their debt burden murabaha or suspended because it is not recognized / recorded in the journal. In profit / loss of income are presented overall financing so it can not be known how much revenue and margin of each transaction. BMT has been revealed matters related to murabaha transactions, including the acquisition price and the promise of reservations murabaha assets in murabaha as a liability or not