Image of Analisis Kesuaian Akad Piutang Pembiayaan Murabahah Berdasarkan Pernyataan Standar Akuntansi Keuangan PSAK 402 (Studi Kasus di Bank Riau Syariah Capem Perawang Siak)
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Analisis Kesuaian Akad Piutang Pembiayaan Murabahah Berdasarkan Pernyataan Standar Akuntansi Keuangan PSAK 402 (Studi Kasus di Bank Riau Syariah Capem Perawang Siak)

Objective : This research aims to analyze the compliance of murabaha financing
receivables contracts at Bank Riau Syariah Capem Perawang Siak with the
Financial Accounting Standards Statement (PSAK) 402.
Method: This study employs a case study method with a descriptive qualitative
approach, where primary data were obtained through in-depth interviews with staff
from the Operational Financing and Accounting Division at PT. Bank Riau Kepri
Syariah Capem Perawang.
Results Based on the analysis of PT. Bank Riau Kepri Syariah (BRK Syariah)
Perawang Branch, several discrepancies were found in the application of PSAK
402 related to the recognition and measurement of murabahah, particularly in the
recognition of inventories and net realizable value. The bank did not recognize
murabahah inventories at the time of acquisition and failed to record when the net
realizable value was lower than the acquisition cost. The recognition of receivables,
revenue, and expenses from murabahah has been presented in the financial
statements, which is in accordance with PSAK 402. However, the disclosure of the
acquisition cost of murabahah assets in the financial statements has not been fully
detailed. The implementation of an automated system for calculating murabahah
revenue and transaction costs still requires manual understanding at the branch
level to ensure transparency and accuracy in financial reporting. Intensive and
continuous training for staff is essential. Moreover, regular evaluations of the
automated system and ongoing staff training are necessary. Overall, BRK Syariah
has implemented several provisions of PSAK 402.

Availability
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Local Content REF 2x4.27 PUT a
SKR2010102069
Available
Detail Information
Series Title
-
Call Number
REF 2x4.27 PUT a
Publisher
Bogor : IAI Tazkia.,
Collation
AS
Language
Indonesia
ISBN/ISSN
NIM.2010102069
Classification
2x4.27
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
religiosity
Audit Quality
Independence
Professionalism
Specific Detail Info
-
Statement of Responsibility
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