Analisis Penerapan Akuntansi Murabahah Berdasarkan PSAK 402 Pada Bank BCA Syariah  : Analysis of the Implementation of Murabahah Accounting Based on PSAK 402 at BCA Syariah Bank

Saibatul  Aslamiyah; Putri Pudiyanti; Putri Dwi Rahmadani; Sylfiah Mau’izah

Authors

Saibatul Aslamiyah Universitas Bina Sarana Informatika Jakarta, Indonesia
Putri Pudiyanti Universitas Bina Sarana Informatika Jakarta, Indonesia
Putri Dwi Rahmadani Universitas Bina Sarana Informatika Jakarta, Indonesia
Sylfiah Mau’izah Universitas Bina Sarana Informatika Jakarta, Indonesia

Keywords:

BCA Syariah, Murabahah, PSAK 402, Sharia Accounting

Abstract

Islamic banking in Indonesia is growing rapidly along with increasing public awareness of the importance of a financial system in accordance with Islamic principles. This study aims to analyze the implementation of murabahah accounting at Bank BCA Syariah based on the Statement of Financial Accounting Standards (PSAK) 402. The research method used is descriptive qualitative by utilizing secondary data in the form of annual reports, financial statements, notes to the financial statements, and supporting literature. The results of the study indicate that the implementation of murabahah accounting at Bank BCA Syariah is in accordance with the provisions of PSAK 402, especially in the aspects of recognition, measurement, presentation, and disclosure. The bank recognizes murabahah receivables at the invoice value at the time of the contract and uses the effective margin method to recognize income proportionally during the financing period. In addition, the presentation of murabahah receivables has been submitted at the net realizable value, and late penalties are recorded as a charity fund. However, the study also found several disclosure gaps, such as the lack of detail in accounting policies related to purchase discounts, early settlement discounts, and the absence of disclosure of pre-contract order promises and inventory risks. These findings indicate the need for increased transparency to comply with the disclosure standards stipulated in PSAK 402.

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