Studi Penerapan PSAK 102 dalam Pembiayaan Murabahah di BPRS Metro Madani Kota Metro
DOI:
https://doi.org/10.69747/oikonomia.v1i2.105Keywords:
Implementasi, PSAK 102, MurabahahAbstract
BPRS Metro Madani merupakan salah satu perbankan syariah yang menyediakan fasilitas pembiayaan murabahah kepada nasabah. Fasilitas pembiayaan murabahah yang disediakan oleh BPRS Metro Madani meliputi pembiayaan produktif dan konsumtif. Pembiayaan produktif diberikan untuk menambah modal usaha atau modal kerja, seperti dalam bidang agrobisnis atau properti. Sementara pembiayaan konsumtif dapat diberikan untuk membiayai pembelian rumah, kendaraan, kepemilikan ruko dan hal-hal serupa. Penelitian ini difokuskan pada tujuan menganalisis penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 102 dalam pembiayaan murabahah. Metode analisis penelitian ini adalah metode kualitatif dengan menggunakan cara berfikir induktif. Teknik pengumpulan data yang digunakan meliputi wawancara, observasi, dan dokumentasi. Berdasarkan hasil penelitian, analisis pembiayaan murabahah pada PT.BPRS Metro Madani Kota Metro telah menunjukkan kesesuaian yang signifikan dengan PSAK 102. Namun, implementasi PSAK 102 oleh PT.BPRS Metro Madani Kota Metro belum sepenuhnya optimal. PT.BPRS Metro Madani Kota Metro saat ini hanya menerapkan pembiayaan murabahah berdasarkan pesanan saja dan tanpa memberlakukan denda seperti yang tertera pada PSAK No.102. Dalam PSAK No.102 pembiayaan murabahah bisa dilakukan berdasarkan pesanan maupun tanpa pesanan, serta memberlakukan denda kepada pembeli yang lalai dalam membayarkan kewajibannya. Di PT.BPRS Metro Madani Kota Metro, hanya penerapan pembiayaan murabahah berdasarkan pesanan saja, sementara penerapan denda tidak diakui. Namun, sebagai alternatif, bank ini memberlakukan infaq seikhlasnya kepada nasabah sebagai kompensasi, meskipun jumlahnya tidak ditentukan.
BPRS Metro Madani is one of the Islamic banks that provides murabahah financing facilities to customers. Murabahah financing facilities provided by BPRS Metro Madani include productive and consumptive financing. Productive financing is provided to increase business capital or working capital, such as in the fields of agribusiness or property. While consumptive financing can be provided to finance the purchase of a house, vehicle, shophouse ownership and similar things. This study focuses on the purpose of analyzing the application of Financial Accounting Standards Statement (PSAK) No. 102 in murabahah financing. The analysis method of this study is a qualitative method using inductive thinking. Data collection techniques used include interviews, observations, and documentation. Based on the results of the study, the analysis of murabahah financing at PT. BPRS Metro Madani Kota Metro has shown significant conformity with PSAK 102. However, the implementation of PSAK 102 by PT. BPRS Metro Madani Kota Metro has not been fully optimal. PT. BPRS Metro Madani Kota Metro currently only applies murabahah financing based on orders and without imposing fines as stated in PSAK No. 102. In PSAK No.102, murabahah financing can be done based on orders or without orders, and imposes fines on buyers who are negligent in paying their obligations. At PT. BPRS Metro Madani Kota Metro, only the application of murabahah financing is based on orders, while the application of fines is not recognized. However, as an alternative, this bank applies infaq as much as possible to customers as compensation, although the amount is not specified.
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