PRAKTIK AKUNTANSI PEMBIYAAN MURABAHAN PADA BANK BRI SYARI'AH CABANG NGAGEL JAYA SELATAN SURABAYA

Accounting practice financing murabahah in bank bri syari’ah branches ngagel south jaya surabaya.This research aims to know the accounting practices of financing murabahah financing murabahah is implementation on Bank BRI Syariah Branches Ngagel Jaya Selatan Surabaya has accordingly based on the Fatwa DSN No.04/DSN-MUI/IV/2002 dan PSAK No. 102. Methods used in this research is descriptive qualitative. The data obtained from this research derived from the primary data that can be obtained through direct observation or interviews to the interviewees. While the secondary data obtained from the relevant parties such as corporate organizational structure, the documents relevant, etc. Based on research results can be concluded thatmurabahah is a contract of buying and selling goods with a sale price of acquisition cost plus profit and sellers have to disclose the cost of the acquisition of such goods to the buyer (PSAK NO. 102, paragraph 5).Where there is harmony murabaha is a seller, the buyer, the goods traded, prices of goods and a statement the handover. Next is the murabaha which includes the requirement that sense and in a state of forced, goods are bought and sold is halal goods, the price of the goods must be declared in a transparent, there should be a clear statement handover with specific mention berakad parties. This study aims to determine how accounting practices based on murabaha financing murabaha financing of PSAK 102 and DSN MUI Fatwa No. 4. Key words: Murabahah Financing Accounting pratice, Accounting Treatment based PSAK 102 And Fatwa DSN MUI No