ANALISIS PENERAPAN SISTEM AKUNTANSI PEMBIAYAAN MURABAHAH PADA KOPERASI BMT NURUL UMMAH KOTA SUKABUMI DAN KESESUAIAN DENGAN PSAK 102

The purpose of this study is to determine the application of murabahah transactions in BMT Nurul Ummah Sukabumi City and the suitability of murabahah accounting treatment based on PSAK 102. The research method uses descriptive qualitative, namely by observation, interviews, documentation, and supported by literature studies. Data analysis techniques are carried out using the Miles and Huberman method, namely through the stages of data reduction, data presentation, and conclusions. The results showed that the application of murabahah accounting by BMT Nurul Ummah was carried out by computerization, namely using IMFA software which is an accounting recording system with Sharia PSAK standards and registered also recognized by Bank Indonesia and OJK. In accounting for murabahah transactions, it is not fully in accordance with PSAK 102 because BMT Nurul Ummah records the journal of installment arrears either without fines, paid partially, or with the imposition of the same journal fine, which is to record it only at the time when the transaction occurs or when cash enters, this recording is the same as the installment payment on the due date. Broadly speaking, the accounting treatment of BMT Nurul Ummah's murabahah regarding recognition and measurement, presentation, and disclosure is in accordance with PSAK 102.

Keyword : Sharia Cooperatives, Baitul Maal wat Tamwil, Murabahah Financing, PSAK 102.