Article Sidebar

Download
pdf (Bahasa Indonesia)
Statistic
Read Counter : 204 Download : 379

Downloads

Download data is not yet available.

Main Article Content

Abstract

This research is a qualitative descriptive study that aims to analyze the implementation of murabahah accounting at BMT Iqtisaduna Yogyakarta. Data collection is done by using the methods of observation, documentation, and interviews. The analysis technique of this research uses a qualitative comparative analysis technique, namely by comparing the Fatwa of DSN MUI No. 111/DSN-MUI/IX/2017 with the results of observations at BMT Iqtisaduna Yogyakarta. The results of this study indicate that the provisions of the murabahah contract applied by BMT Iqtisaduna Yogyakarta are in accordance with DSN MUI.

Keywords

Accounting for Murbahah Baitul Maal wa Tanwil

Article Details

References

  1. Al-Quran dan Terjemahannya.
  2. Al-Hadist.
  3. Alsayyed, Nidal. “Perspective, The Uses and Misuses of Commodity Murabaha: Islamic Economic.” Munich Personal RePEc Archive, no. 20262 (2010). https://mpra.ub.uni-muenchen.de/20262/.
  4. Azharsyah, Rahmati Arinal dan Ibrahim. “Analisis Solutif Pembiayaan Bermasalah Di Bank.” Analisis Solutif Pembiayaan Bermasalah Di Bank 10 (2017). https://doi.org/10.21043/iqtishadia.v10i1.
  5. Bonita, Silvia Dora, and Aan Zainul Anwar. “Implementasi Syariah Compliance Pada Akad Murabahah Dan Ijarah ( Studi Kasus Pada KSPPS BMT Fastabiq Jepara )” 7, no. 2 (2017): 88–97.
  6. Habibah, Muzayyidatul, and Alfu Nikmah. “Analisis Penerapan Akuntansi Syariah Berdasarkan Psak 102 Pada Pembiayaan Murabahah Di Bmt Se-Kabupaten Pati.” Equilibrium: Jurnal Ekonomi Syariah 4, no. 1 (2017): 114. https://doi.org/10.21043/equilibrium.v4i1.1842.
  7. Juliana, J, F Syahril Qudsi, D Disman, and R Marlina. “Sharia Compliance: Case Study on Murabahah Product BMT ItQan.” KnE Social Sciences 3, no. 13 (2019): 914. https://doi.org/10.18502/kss.v3i13.4256.
  8. Karim, Adiwarman A. Bank Islam : Analisis Fiqih Dan Keuangan. Jakarta: Rajawali Press, 2010.
  9. Khaddafi, M., Siregar, S., Noch, M. Y., Nurlaila, N., & Harmain, H. Akuntansi Syariah Meletkkan Nilai-Nilai Syariah Islam Dalam Ilmu Akuntansi. Journal of Chemical Information and Modeling. Vol. 53, 2017.
  10. Kina, Amilis. “Mekanisme Penanganan Pembiayaan Murabahah Bermasalah Studi Pada BMT Syari’ah Pare.” An-Nisbah: Jurnal Ekonomi Syariah 3, no. 2 (2017): 394–416. https://doi.org/10.21274/an.2017.3.2.393-416.
  11. Makkulau, Andi Rio, and M Wahyuddin Abdullah. “Penerapan Prinsip Syariah Dalam Akad Pembiayaan Murabahah Pada Bank Muamalat.” Jurnal Iqtisaduna 3, no. 1 (2017): 60–78.
  12. Maulana, Hartomi, Dzuljastri Abdul Razak, and Adewale Abideen Adeyemi. “Factors Influencing Behaviour to Participate in Islamic Microfinance.” International Journal of Islamic and Middle Eastern Finance and Management 11, no. 1 (2018): 109–30. https://doi.org/10.1108/IMEFM-05-2017-0134.
  13. Melina, Ficha. “Pembiayaan Murabahah Di Baitul Maal Wat Tamwil (Bmt).” Jurnal Tabarru’: Islamic Banking and Finance 3, no. 2 (2020). https://doi.org/10.25299/jtb.2020.vol3(2).5878.
  14. Mursid, Fadillah. “Kebijakan Regulasi Baitul Maal Wat Tamwil (BMT) Di Indonesia.” Nurani: Jurnal Kajian Syari’ah Dan Masyarakat 18, no. 2 (2018): 9–30.
  15. Ridwan, Ahmad Hasan, and Beni Ahmad Saebani. Manajemen Baitul Mal Watamwil. Bandung: Pustaka Setia, 2013.
  16. Sawiji, Eko. “Analisis Perhitungan Distribusi Bagi Basil Usaha Pada BMT (Baitul Maal Wa Tamwil)(Studi Pada BMT IQTISADUNA FE UII).” Universitas Islam Indonesia, 2007.
  17. Soemitra, Andri. Bank Dan Lembaga Keuangan Syariah: Edisi Kedua. Prenada Media Group. Jakarta, 2018.
  18. Syauqoti, Roifatus. “Aplikasi Akad Murabahah Pada Lembaga Keuangan Syariah.” Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah 3, no. 1 (2018).
  19. Wardiwiyono, Sartini. “Internal Control System for Islamic Micro Financing: An Exploratory Study of Baitul Maal Wat Tamwil in the City of Yogyakarta Indonesia.” International Journal of Islamic and Middle Eastern Finance and Management 5, no. 4 (2012): 340–52. https://doi.org/10.1108/17538391211282836.
  20. Wiroso. Akuntansi Transaksi Syariah. Jakarta: Ikatan Akuntansi Indonesia, 2011.
  21. Wulandari, Permata. “Enhancing the Role of Baitul Maal in Giving Qardhul Hassan Financing to the Poor at the Bottom of the Economic Pyramid: Case Study of Baitul Maal Wa Tamwil in Indonesia.” Journal of Islamic Accounting and Business Research 10, no. 3 (2019): 382–91. https://doi.org/10.1108/JIABR-01-2017-0005.
  22. Wulandari, Permata, and Salina Kassim. “Issues and Challenges in Financing the Poor: Case of Baitul Maal Wa Tamwil in Indonesia.” International Journal of Bank Marketing 34, no. 2 (2016): 216–34. https://doi.org/10.1108/IJBM-01-2015-0007.
  23. Wulandari, Permata, Salina Kassim, Liyu Adhi Kasari Sulung, and Niken Iwani Surya Putri. “Unique Aspects of the Islamic Microfinance Financing Process: Experience of Baitul Maal Wa Tamwil in Indonesia.” Humanomics 32, no. 3 (2016): 230–47. https://doi.org/10.1108/H-09-2014-0062.
  24. Wulandari, Permata, Niken Iwani Surya Putri, Salina Kassim, and Liyu Adikasari Sulung. “Contract Agreement Model for Murabahah Financing in Indonesia Islamic Banking.” International Journal of Islamic and Middle Eastern Finance and Management 9, no. 2 (2016): 190–204. https://doi.org/10.1108/IMEFM-01-2015-0001.