Analisis Metode Pengakuan Margin Murabahah Tangguhan Terhadap Laporan Laba Rugi Pada Bank Syariah Mandiri Cabang Cicurug
| Main Authors: | Sinta, Anisa Dwi; STEI KESATUAN BOGOR, Sutarti, Sutarti; STIE KESATUAN BOGOR |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
LPPM STIE Kesatuan
, 2017
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| Online Access: |
http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/view/584 http://jurnal.stiekesatuan.ac.id/index.php/jiak/article/downloadSuppFile/584/2041 |
Daftar Isi:
- One of the principles of trading used by Islamic banks is murabaha. The structures of financing provided by Islamic banks still dominated by murabahah contract because through financing, the bank will increase the fund itself from the process of disbursement of funds or financing will be obtained in the form of a profit margin. The purpose of this study was to determine the appropriate method of recognizing the margin to be used by the Islamic Bank Mandiri branch Cicurug. The application of the murabahah margin applied by the Bank Syariah Mandiri branch Cicurug is not based on the interest rate but the amount of margin determined by the bank in accordance with the policy of the company's operations. Murabaha installment amount is fixed by the end of the contract period. The results addressed that Islamic Bank Mandiri branch Cicurug already using murabahas margin recognition method precisely because it has to follow the rules of SFAS 102. The recognition method has been used by Bank Syariah Mandiri branch Cicurug since the inception of the bank. By continuing to survive on the margins of recognition methods, Bank Syariah Mandiri can present murabahah margin account on the income statement and the balance right margin account show deferred murabaha in the statement of financial position with a definite balance anyway. The results conclude that murabahah margin recognition method has been proportionally applied by the bank Syariah Mandiri.