Perlakuan Akuntansi Akad Musyarakah Mutanaqisah (Studi Kasus : KPR iB Pada Bank Muamalat Cabang Darmo Surabaya)
Abstract: Islamic bank is one
of the services industry who offer products according to Shariah requirements.
To meet the challenges and muamalah phenomena that exist in current business.
Regulators, academics, practitioners, and Sharia Board are required to innovate
the products that will be offered to customers. One such innovation is the
emergence of hybrid contracts (multi-contract), where in the contract occurred
several contract transacted. Application of the hybrid contract with the Bank
Muamalah Indonesia is that using the KPR iB financing musharaka mutanaqisah
contract (MMQ).
Of these phenomena, this research intend to see out of the side of
accounting applied in transactions using MMQ contract. This study aims to
determine the accounting treatment on Musharaka mutanaqisah contract by Bank
Muamalat Indonesia on KPR iB products and verify compliance whether the
accounting treatment in accordance with PSAK No. 106 and DSN No. 73.
The results of this research make findings that the accounting treatment
was carried out by BMI for start-up capital is recognized as a capital MMQ
cash. This is because the factors of positive law in force in Indonesia that
have an impact on the next accounting treatment, installments process and when
the end of the contract. In addition, the realization of the contract is not in
harmony with the accounting treatment, so the accounting treatment can not
describe what is going on in the contract because it can be obstruction by the
positive law applicable. But overall accounting treatment has been carried out
by BMI in accordance with PSAK No. 106 and DSN No. 73 on the MMQ installments
process and when the contract expires.
Key Words: Accounting
Treatment, Musharaka Mutanaqisah
Penulis: Aishanafi Khadifya
Sarwedhie, Noven Suprayogi
Kode Jurnal: jpmanajemendd141235
