RATNASARI, YUPI (2021) ANALISIS PENERAPAN PSAK NO.102 ATAS PEMBIAYAAN MURABAHAH (Studi Pustaka pada PT.Bank Muamalat Indonesia, Tbk). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The majority of the population who are Muslims make Indonesia a potential market in the development of Islamic finance. There are several types of financing offered by Islamic banks, including murabahah financing. Murabahah financing itself is a transaction that is widely chosen as a scheme for channeling funds from Islamic banks. Murabaha is a financing based on the principle of buying and selling goods at the original price with an additional agreed profit, with the bank as the seller and the customer as the buyer. The purpose of this study was to determine the application of the Murabahah financing system at PT. Bank Muamalat Indonesia, Tbk. Based on PSAK No. 102. The research design used by the writer is descriptive research. In this study, the authors conducted a literature study to obtain a theoretical basis and data collection. From the research results, it can be concluded that PT. Bank Muamalat Indonesia, Tbk. has implemented PSAK No. 102 on Murabahah financing, and implementation has been effective. Keywords: Murabahah, PSAK No.102, Financing Mayoritas penduduk yang beragama Islam menjadikan Indonesia sebagai pasar yang potensial dalam pengembangan keuangan syariah. Terdapat beberapa jenis pembiayaan yang ditawarkan oleh bank syariah, diantaranya pembiayaan murabahah. Pembiayaan murabahah sendiri merupakan transaksi yang banyak dipilih sebagai skema penyaluran dana dari bank syariah. Murabahah adalah pembiayaan dengan prinsip jual beli barang pada harga asal dengan tambahan keuntungan yang disepakati, dengan pihak bank selaku penjual dan nasabah sebagai pembeli. Tujuan dari penelitian ini adalah untuk mengetahui penerapan sistem pembiayaan Murabahah pada PT. Bank Muamalat Indonesia, Tbk. Berdasarkan PSAK No. 102. Desain penelitian yang digunakan penulis adalah penelitian deskriptif. Dalam penelitian ini penulis melakukan studi pustaka untuk memperoleh landasan teoritis dan pengumpulan data. Dari hasil penelitian, dapat disimpulkan bahwa PT. Bank Muamalat Indonesia, Tbk. telah menerapkan PSAK No. 102 pada pembiayaan Murabahah, serta penerapan sudah efektif. Kata kunci : Murabahah, PSAK No.102, Pembiayaan
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43215110112 |
| Uncontrolled Keywords: | Murabahah, PSAK No.102, Pembiayaan |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 31 Aug 2023 02:36 |
| Last Modified: | 31 Aug 2023 02:36 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/80261 |
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