ANALISIS PERLAKUAN AKUNTANSI UANG MUKA MURABAHAH PADA BANK KALSEL CABANG SYARIAH BANJARMASIN

HARIYANTO HARIYANTO

Abstract


Abstract: This study aimed to analyze the accounting treatment applied murabaha advance by Bank
Syariah Branch South Kalimantan Banjarmasin, both as buyers and as sellers are in accordance with the
Fatwa DSN, IAS, and PAPSI. This research is a field that is qualitative research, where researchers used
interviews and documentation. The results showed that the share of advances at Bank Syariah Branch
South Kalimantan Banjarmasin determined based on the price of the goods and the condition of the
goods. advances are recognized as part of the payment of Murabahah receivables. advances that are
applied by the Bank of South Kalimantan Banjarmasin have within their Sharia Fatwa DSN, IAS, and
PAPSI. No down payment for second variation, the first customers pay a deposit to the bank, and the
second customer to pay an advance directly to the supplier using wakalah.


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DOI: http://dx.doi.org/10.18592/taradhi.v6i1.712

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