ANALISIS PERLAKUAN AKUNTANSI UANG MUKA MURABAHAH PADA BANK KALSEL CABANG SYARIAH BANJARMASIN
Abstract
Abstract: This study aimed to analyze the accounting treatment applied murabaha advance by Bank Syariah Branch South Kalimantan Banjarmasin, both as buyers and as sellers are in accordance with the Fatwa DSN, IAS, and PAPSI. This research is a field that is qualitative research, where researchers used interviews and documentation. The results showed that the share of advances at Bank Syariah Branch South Kalimantan Banjarmasin determined based on the price of the goods and the condition of the goods. advances are recognized as part of the payment of Murabahah receivables. advances that are applied by the Bank of South Kalimantan Banjarmasin have within their Sharia Fatwa DSN, IAS, and PAPSI. No down payment for second variation, the first customers pay a deposit to the bank, and the second customer to pay an advance directly to the supplier using wakalah.
Moraref