EVALUASI KESESUAIAN PSAK 102 (AKUNTANSI MURABAHAH) DENGAN MERUJUK KEPADA AL-QURAN, HADIST DAN IJMA’
Author : Herawati Khotmi, Endang Kartini
The purpose of this study is to evaluate the PSAK 102 (Murabahah Accounting) whether it is accordance to the Islamic Sharia refers to the Quran, Hadist and Ijma’. The source of the data in this study is the PSAK 102 accounting murabahah which is evaluated for compliancing with Islamic law which refers to the Quran, Hadist and Ijma. The method of data analysis used qualitative analysis by comparing as well as evaluating the suitability of the PSAK 102 murabahah accounting transactions with Islamic law with reference to the Quran, Hadist and Ijma’.
The Result from this study showed that there are some aspects that requiring re-evaluation of the concept of murabahah adapted to the Quran, Hadist, and Ijma’. The study also provides recommendations to the Board as a representative of the National Standards MUI clerics in Indonesia to reassess the fatwa related to accounting murabahah.
Keywords: Evaluation of PSAK 102, reference to the Quran, Hadist, and Ijma’
