Valley International Journal Digital Library

VIJ Digital library
Articles

Evaluation of Murabahah Contract from a Sharia Perspective at BPRS in Aceh Province

PDF
  • Khairul Fajri,
  • Marjulin,
  • Busra
Khairul Fajri
Polytechnic State of Lhokseumawe, Indonesia
Marjulin
Polytechnic State of Lhokseumawe, Indonesia
Busra
Polytechnic State of Lhokseumawe, Indonesia
Published in : International Journal of Scientific Research and Management (IJSRM) , Vol. 11 No. 12 (2023)

Published 2023-12-05

Keywords

  • Contract, Murabahah, PSAK, Fatwa DSN and BPRS

Copyright (c) 2023 Khairul Fajri, Marjulin, Busra

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The purpose of this study was to determine the suitability level of murabahah contract practices at BPRS in Aceh Province compared to PSAK No. 102 which includes recording (recognition and measurement), presentation, disclosure, reporting and the eight DSN Fatwas related to murabahah contracts. This research is qualitative in the character, the research method was using by interviews, observation and documentation related to murabahah financing. The results of this study indicate that the variable PSAK No. 102 the average value of all the indicators in PSAK No. 102 the conformity level of each BPRS in Aceh Province is above 90%, the lowest percentage of conformity level is 92% and the highest is 97%.  The variable of DSN Fatwa the average value for obtaining the percentage of conformity levels varies greatly, starting from the lowest percentage is 48% and the highest for each BPRS in Aceh Province, reaching an average value of 90%, and then in the financial reports of BPRS in Aceh Province, all accounts related to murabahah transactions. The implications of murabahah practices based on PSAK No. 102 and the DSN Fatwa for BPRS in Aceh Province that is not fully compliant will be indicated as riba and murabahah buying and selling is not valid according to sharia.

PDF

References

  1. Antonio, Muhammad Syafi’i. (2007). Bank Syariah Dari Teori Ke Praktik. Cetakan kesebelas. Gema Insani Press. Jakarta.
  2. Ariyandini, A Alifya., Rahman, A., & Rasyid, S. (2021). Evaluasi Pelaksanaan Sharia Compliance Pada Produk Pembiayaan BPRS. Jurnal Bisnis dan Akuntansi Kontemporer-ISSN:1979-1712 Vol.14 No.2.
  3. Asyiqin, Istianah Zainal., Sulistiyono, A., & Manan, A. (2019). The Polemic Of Murabaha Financing Validity: The Study Of Its Implementation In Sharia Banking In Indonesia. International Journal of Business, Economics and Law, Vol. 18, Issue 5 (February) ISSN 2289-1552.
  4. Ayub, Muhammad. (2009). Understanding Islamic Finance: A-Z Keuangan Islam Gramedia: Jakarta.
  5. Barlinti, Yeni Salam. (2010). Kedudukan Fatwa Dewan Syari’ah Nasional Dalam Sistem Hukum Nasional di Indonesia. Badan Litbang dan Diklat Kementrian RI :. Jakarta.
  6. Candra, Hendra. (2023). Evaluasi Perlakuan Akuntansi Pembiayaan Murabahah Pada Bprs Berkah Ramadhan. Jurnal ilmiah ekmabis (ekonomi, manajemen & bisnis) Vol. 1,No. 1.
  7. Dewan Standar Akuntansi Keuangan. (2013). Pernyataan Standar Akuntansi Keuangan No. 102 tentang Murabahah. Ikatan Akuntansi Indonesia: Jakarta.
  8. Dimyauddin, Djuwaini. (2010). Pengantar Fikih Muamalah. Pustaka Pelajar: Yogyakarta.
  9. Departemen Agama RI. (2014). Al-Quran dan terjemahannya. Penerbit:Cipta Bagus Segera: Bekasi.
  10. Fatwa Dewan Syari’ah Nasional No: 04/DSN-MUI/IV/2000 Tentang Murabahah: Jakarta.
  11. Fatwa Dewan Syari’ah Nasional No: 10/DSN-MUI/IV/2000 Tentang Wakalah: Jakarta.
  12. Fatwa Dewan Syari’ah Nasional No: 13/DSN-MUI/IX/2000 Tentang Uang Muka Murabahah: Jakarta.
  13. Fatwa Dewan Syari’ah Nasional No: 16/DSN-MUI/IX/2000 Tentang Diskon Dalam Murabahah: Jakarta.
  14. Fatwa Dewan Syari’ah Nasional No: 17/DSN-MUI/IX/2000 Tentang Sanksi Atas Nasabah Mampu Yang Menunda-Nunda Pembayaran: Jakarta.
  15. Fatwa Dewan Syari’ah Nasional No: 23/DSN-MUI/III/2002 Tentang Potongan Pelunasan Dalam Murabahah: Jakarta.
  16. Fatwa Dewan Syari’ah Nasional No: 46/DSN-MUI/II/2005 Tentang Potongan Tagihan Murabahah (Khashm Fi Al-Murabahah): Jakarta.
  17. Fatwa Dewan Syari’ah Nasional No: 49/DSN-MUI/II/2005 Tentang Konversi Akad Murabahah : Jakarta.
  18. Hamida, Dwi Rahma Fita dan Khotijah, Siti Afidatul. (2022). Analisis Konsep Penerapan Murabahah Berdasarkan PSAK 102 pada Perbankan Syariah di Indonesia. Jurnal Akuntansi, Program Studi Akuntansi, Fakultas Bisnis, Universitas Kristen Maranatha. Volume 14 Nomor 2, November 2022 : 346 – 359.
  19. Ikatan Akuntan Indonesia (IAI). (2013). Standar Akuntansi Keuangan. Jakarta. Salemba Empat.
  20. Ikatan Akuntan Indonesia. (IAI). (2013). PSAK 102 Akuntansi Murabahah Edisi Revisi. Salemba Empat : Jakarta.
  21. Iskandar. (2018) Pelaksanaan Syariat Islam di Aceh, Jurmal Pendidikan dan Sosial Keagamaan. Serambi Academica, volume VI, No.1.
  22. Kothari, C.R. (2004). Research Methodology methods and Techniques: Second Revised Edition. New Age International publishers: New Delhi.
  23. Majelis Ulama Indonesia (MUI). (2020). Rapat Pleno Praktik Akad Murabahah pada Lembaga Keuangan Syariah. Jakarta.
  24. Muhammad. (2014). Manajemen Dana Bank Syariah. Rajawali Pers: Jakarta.
  25. Mukhtaruddin. (2022). Analisis Kinerja Keuangan Pada Bank Pembiayaan Rakyat Syariah di Aceh Pasca Qanun Nomor 11 Tahun 2018 tentang Lembaga Keuangan Syariah. Tesis IAIN Langsa.
  26. Nazir, Moh. (2011). Metode Penelitian. Ghalia Indonesia : Bogor.
  27. Nurhayati, Sri, dan Wasilah. (2009). Akuntansi Syariah di Indonesia Edisi 2. Salemba Empat. Jakarta.
  28. Otoritas Jasa keuangan (OJK). (2023).Laporan Keuangan Publikasi BPRS 2018- 2022.
  29. Purwasik, Desi Ameliya. (2022). Implementasi Akad Murabahah bil Wakalah di BMT Purwakarta Amanah Sejahtera. JAMMIAH (Jurnal Ilmiah Mahasiswa Ekonomi Syariah), Volume 2, Nomor 2.
  30. Qanun Aceh (2018). Tentang Lembaga Keuangan Syariah. No.11 tahun 2018.
  31. Rozalinda. (2015). Fikih Ekonomi Syariah. Rajawali Pers: Padang.
  32. Saidi, Zaim. (2020). Tidak Syariahnya Bank Syariah. Penerbit Delokomotif: Yogyakarta.
  33. Sekaran, Uma & Bougie, Roger. (2013). Research Methods for Business, A skill Building Approach. sixth edition, New York: John Willey and Sons.
  34. Siregar, Syofian. (2014). Statistik Parametrik Untuk Penelitian Kuantitatif. Bumi Aksara : Jakarta.
  35. Sudaryono. (2017). Metodologi Penelitian. Rajawali Pers : Jakarta.
  36. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta: Bandung.
  37. Sulaiman, Sofyan. (2014). Evaluasi Praktik Murabahah Pada Perbankan Syariah Di Indonesia Sebuah Analisis Fiqh. Jurnal Syari’ah Volume II, No. II.
  38. Tarmizi, Erwandi. (2020). Harta Haram : Muamalat Kontemporer. PT. Berkat Mulia Insani: Bogor.
  39. Triono, Dwi Condro. (2020). Rekontruksi Bank Syariah dan BMT. Penerbit Daaruts Tsaqofi : Yogyakarta .
  40. Undang-undang No. 21 Tahun 2008 tentang Perbankan Syariah.
  41. Vernandya, Shendy Setya dan Iswanaji, Chaidir. (2022). Evaluasi Penerapan PSAK 102 Pada Akad Murabahah Di BMT Arma Kabupaten Magelang. Jurnal Penelitian Pendidikan dan Ekonomi Volume 19, Issue 02.
  42. Zandi, Gholamreza., Ariffin, N. M., & Shahabi, A. (2022). Some Issues On Murabahah Practices In Iran And Malaysian Islamic Banks. African Journal of Business Management Vol. 6(24), pp. 7066-7073.