PRAKTEK AKUNTANSI PEMBIAYAAN MURABAHAH PADA KSP SYARIAH DANA SEJAHTERA KABUPATEN LAMONGAN

At this time the development of Islamic accounting began to show good results. Through this research will be described on the cooperative accounting practices sharia relating to products murababa. Qualitative research was conducted in which the objectives to be achieved is to know how accounting practices in cooperative murabaha sharia is in compliance with Islamic principles MUI and guidelines Financial Accounting Standards. The results obtained in this study indicate that the accounting practice of murabaha in the cooperative have been carried out in accordance with Islamic principles MUI viewed from several aspects from the acquisition of assets of murabaha, how to trade, an advance agreement, the provisions in case of cancellation until the fines imposed under the agreement. In addition, when viewed by the Financial Accounting Standards Code all transactions are said to be in accordance with guidelines of Financial Accounting Standards start of advance agreement, the agreement benefits up to a fine but for the acquisition of assets and the discount repayment murabaha still can not say in accordance with guidelines of Financial Accounting Standards. Key words: MUI Sharia Principle, Guidelines of Financial Accounting Standard, Islamic Accounting, Murabaha