Makalah Akuntansi Murabahah (Akuntansi Syariah). Berikut ini adalah susunan akuntansi murabahah yang dibuat untuk memenuhi tugas mata kuliah Akuntansi syariah. Semoga makalah akuntansi murabahah ini dapat menjadi referensi tugas Anda.
DAFTAR ISI
KATA PENGANTAR ............................................................................................ i
DAFTAR ISI ........................................................................................................ ii
BAB I PENDAHULUAN ...................................................................................... 1
1.1. Latar Belakang ................................................................................................ 1
1.2. Rumusan Masalah ........................................................................................... 2
1.3. Tujuan Masalah ............................................................................................... 2
BAB II PEMBAHASAN ....................................................................................... 3
2.1. Pengertian Akad Murabahah .......................................................................... 3
2.2. Dasar Syariah ................................................................................................. 6
2.3. Pengawasan Syariah Transaksi Murabahah ................................................... 7
2.4. Akad Murabahah ............................................................................................ 8
2.5. Rukun dan Ketentuan Akad Murabahah ........................................................ 9
2.6. Ijab dan Kabul ................................................................................................ 10
2.7. Teknis Perhitungan Dan Pencatatan Transaksi Murabahah ........................... 11
2.7.1. Perhitungan Penentuan Margin Murabahah ......................................... 11
2.7.2. Perhitungan Ansuran Per Bulan dan Pendapatan yang Diakui ............ 11
2.7.3. Perhitungan Pendapatan Margin Yang Diakui Saat Jatuh
Tempo Atau Pembayaran Angsuran .................................................... 11
2.8. Perlakuan Akuntansi ( PSAK 102 dan ED PSAK 108) ................................ 12
2.8.1 Akuntansi Murabahah (PSAK 102 ) .................................................... 12
2.8.2 Akuntansi Penyelesaian Utang Piutang Murabahah Bermasalah
(ED PSAK 108) ................................................................................... 16
BAB III PENUTUP ........................................................................................ .... 19
3.1 Kesimpulan ................................................................................................... 19
KATA PENGANTAR ............................................................................................ i
DAFTAR ISI ........................................................................................................ ii
BAB I PENDAHULUAN ...................................................................................... 1
1.1. Latar Belakang ................................................................................................ 1
1.2. Rumusan Masalah ........................................................................................... 2
1.3. Tujuan Masalah ............................................................................................... 2
BAB II PEMBAHASAN ....................................................................................... 3
2.1. Pengertian Akad Murabahah .......................................................................... 3
2.2. Dasar Syariah ................................................................................................. 6
2.3. Pengawasan Syariah Transaksi Murabahah ................................................... 7
2.4. Akad Murabahah ............................................................................................ 8
2.5. Rukun dan Ketentuan Akad Murabahah ........................................................ 9
2.6. Ijab dan Kabul ................................................................................................ 10
2.7. Teknis Perhitungan Dan Pencatatan Transaksi Murabahah ........................... 11
2.7.1. Perhitungan Penentuan Margin Murabahah ......................................... 11
2.7.2. Perhitungan Ansuran Per Bulan dan Pendapatan yang Diakui ............ 11
2.7.3. Perhitungan Pendapatan Margin Yang Diakui Saat Jatuh
Tempo Atau Pembayaran Angsuran .................................................... 11
2.8. Perlakuan Akuntansi ( PSAK 102 dan ED PSAK 108) ................................ 12
2.8.1 Akuntansi Murabahah (PSAK 102 ) .................................................... 12
2.8.2 Akuntansi Penyelesaian Utang Piutang Murabahah Bermasalah
(ED PSAK 108) ................................................................................... 16
BAB III PENUTUP ........................................................................................ .... 19
3.1 Kesimpulan ................................................................................................... 19
DAFTAR PUSTAKA ........................................................................................... 20
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