ANALISIS PENERAPAN AKUNTANSI MURABAHAH PADA BANK SYARIAH INDONESIA (STUDI KASUS PADA BANK SYARIAH INDONESIA KANTOR CABANG PEMBANTU TEMANGGUNG SUDIRMAN)

BSI KCP Temanggung Sudirman is one of the sub-branch offices of Bank Syariah Indonesia in Temanggung, Central Java. BSI KCP Temanggung is a banking service unit directly to meet the needs of the surrounding community in sharia banking. This research aims to analyze the application of murabahah accounting to consumer and productive financing products at BSI KCP Temanggung Sudirman. This research uses qualitative research methods by collecting data through direct observation, interviews and documentation. The results of this research show that the application of murabahah accounting for each product is in accordance with sharia principles and applicable procedures, the entire murabahah transaction process, namely recognition, measurement, presentation and disclosure has been carried out in accordance with the provisions of PSAK 102 Murabahah Accounting.