PENERAPAN AKUNTANSI MURABAHAH PADA PEMBELIAN MOTOR DI BMT AL-KAUTSAR JAKARTA TIMUR (STUDI KASUS : BAITUL MAL WAT TANWIL (BMT) AL- KAUTSAR JAKARTA TIMUR)

Wulandari, Ayuningtyas (2014) PENERAPAN AKUNTANSI MURABAHAH PADA PEMBELIAN MOTOR DI BMT AL-KAUTSAR JAKARTA TIMUR (STUDI KASUS : BAITUL MAL WAT TANWIL (BMT) AL- KAUTSAR JAKARTA TIMUR). D3 thesis, Universitas Negeri Jakarta.

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Abstract

AYUNINGTYAS WULANDARI. 2011. 8323118274.Penerapan Akuntansi Murabahah pada Pembelian Motor di BMT Al-Kautsar Jakarta Timur. Program Studi D- III Akuntansi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Jakarta. The purpose of this research/Final Task is to give description of the implementation of murabahah accounting on purchasing motorcycle at Baitul mal wat tanwil (BMT) Al-kautsar, comparison of performance Baitul mal wat tamwil before and after the implementation of accounting, and also purchasing of goods or murabahah’s assets according to SFAS (psak ) 102. The method of this research is quantitative method by collecting data through observation. Based on the result of this research/final task can be concluded that the implementation of muharabah accounting has already appropriate with SFAS (psak) 102, only one journalizing that did not use psak 59, namely when the installment arrears and no down payment and no penalties in accordance with SFAS 59 (PSAK?) and SFAS (PSAK) 102. Comparison of financial performance in 2007 bmt undeveloped and very low profit can see from NPF , ROA and BOPO always up and down from 2007 until 2010. bmt already trusted by the people in Indonesia and the determination of SFAS 59 on time in 2007 also affected the movement of earnings and financial performance compared to the year its adoption in 2010 of SFAS wear 102. BMT Al-Kauthar did not make a purchase of goods or assets in SFAS appropriate murabaha 102, but provides cash funds to customers. Thus it would be better if the implementation of muharabah accounting, all journalizing and record accounting under SFAS 102.

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