Murabahah accounting in BNI Syariah Makassar

Main Article Content

Firman Manne Muh. Idris Erni Erni


This research aims to know and analysis implementation of murabahah accounting especially of manifestation murabaha accounting in BNI Syariah. Design methodology used comparative analysis between accounting theory and practice in Syariah banking.
The result showed that the implementation of murabahah accounting on BNI Syariah Makassar has been suitable with PSAK 102 especially for recognition, measurement, recording, and disclosure, except for accounting treatment when event of arrears and receipts of arrears installments. BNI Syariah Makassar didn’t give any accounting treatment. Whereas in PSAK 102 is stipulated that when there is arrears and receipts of arrear installments, the margin is recognized proportional to the cash received


Download data is not yet available.

Article Details

How to Cite
Manne, F., Idris, M., & Erni, E. (2018, July 27). Murabahah accounting in BNI Syariah Makassar. Indonesia Prime, 2(1), 14-21.


[1] Qur'an and its Translation. 1989. Ministry ofReligious Affairs of the Republic ofIndonesia, Semarang: CV. Toha Putra.
[2] A. Antonio, Muhammad Syafi’i, 2001, BankSyariah; From Theory to Practices, Media Insani,Jakarta.
[3] Bank Indonesia, 2014, Islamic Banking Statistics,Jakarta
[4] Composing Team of Accounting Guidelinesfor Indonesian Sharia Banking, 2003 Accounting Guidelines for Sharia Banking: PAPSI 2003. Jakarta: Ikatan Akuntansi Indonesia
[5] Indonesia Institute of Accountant (IAI), 2007, Basic Framework for the Preparation and Presentation of Sharia Financial Statements. Date of access 27rd June 2007.
[6] Indonesia Institute of Accountant (IAI), 2013, ED PSAK 102 Murabahah Accounting, Jakarta, Graha Akuntan.
[7] Nurhayati, Sri & Wasilah, 2009. Syariah Accounting in Indonesia, Salemba Empat, Jakarta.
[8] OJK (Otoritas Jasa Keuangan Republik Indonesia), 2017, Increased Literacy and Financial Inclusion in the Financial Services Sector for Consumers and/or Communities, Peraturan Otoritas Jasa Keuangan No. 76/POJK.07/2016
[9] Republic of Indonesia, Undang-Undang Perbankan Syariah 2008 (UU RI No. 21 Tahun 2008), Cet ll, Sinar Grafika, 2009 [10] Wiyono, Sla
met. 2006. Easy Way to Understand Banking Accounting Under PSAK 102 and PAPSI. Jakarta : Grasindo