ANALISIS PERLAKUAN AKUNTANSI PSAK 102 ATAS PRAKTEK AKUNTANSI PEMBIAYAAN MURABAHAH PADA BANK SYARIAH BUKOPIN KC SIDOARJO

This study aims to analyze the correspondence between the accounting treatment of murabaha at Bank Syariah Bukopin Kc Sidoarjo with SFAS 102. Currently, so many types of Islamic financing offered by non-bank financial institutions to the community as a secondary target market, one of its kind that murabaha financing with the highest level of financing schemes, as it is believed to be halal and certainty in any transaction process and set in SFAS No.102 on Accounting Treatment of Murabaha. Conformity to SFAS 102 can be seen from the accounting treatment of murabaha, illustrated through murabaha contract, the characteristics of murabaha, recognition and measurement as well as the presentation and disclosures made by the Bank Syariah Bukopin Kc Sidoarjo. The method used in this research is to use qualitative descriptive method is a way to describe the state of the object based on the facts as they appear in the form of writing on the fact that there is. This research was conducted with observation and interviews and analysis tools used in the form of SFAS 102. The object of this study is the Bank Syariah Bukopin Kc Sidoarjo. The results of the analysis showed that the accounting treatment of murabaha at Bank Syariah Bukopin has been well implemented in accordance with SFAS 102 Key words : Accounting Treatment, Murabahah, SFAS 102