Analysis of Murabahah Profit Recognition Based on Fatwa DSN-MUI No. 84/DSN-MUI/XII/2012 and PSAK 102 (2019 Revision)
DOI:
https://doi.org/10.21111/aliktisab.v9i1.14674Keywords:
Murabahah, Profit Recognition, Fatwa DSN-MUI, PSAKAbstract
Murabahah financing is a widely used product based on a sale and purchase agreement where the profit margin is pre-agreed between the seller and the buyer. In practice, the recognition of profit from murabahah financing must comply with sharia principles and applicable accounting regulations to ensure transparency, fairness, and compliance. This research aims to analyze the implementation of profit recognition methods in murabahah financing based on Fatwa DSN-MUI No. 84/DSN-MUI/XII/2012 and the Statement of Financial Accounting Standards (PSAK) 102 on Murabahah Accounting (2019 Revision). The methodology applied in this research is a literature review, which involves collecting and analyzing secondary data from relevant books, academic journals, and official financial reports that discuss profit recognition in murabahah financing. This approach ensures that the research is based on established literature rather than on practical implementation. The findings of this research indicate that, according to Fatwa DSN-MUI, profit recognition in murabahah contracts can be carried out using either the proportional method or the annuity method. PSAK 102, as the accounting guideline regulating murabahah transaction recording, governs profit recognition proportionally according to the completion of the contract or full recognition at the beginning. Although the annuity method is not specifically regulated in PSAK for murabahah transactions or Islamic financing, it can be practically applied in calculating installments for financing products like murabahah in Islamic banking. In the Interpretation of Financial Accounting Standards (ISAK) 101, it is stated that the annuity method referred to in Fatwa DSN-MUI No. 84/DSN-MUI/XII/2012 is termed the Effective Yield Method.References
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