THE IMPLEMENTATION OF PSAK 102 FOR MURABAHAH FINANCING; CASE STUDY IN SULSELBAR SYARIAH BANK MAKASSAR
Journal Title: Journal of Humanity - Year 2016, Vol 4, Issue 1
Abstract
This study aims to know the implementation of Murabahahh financing in Sulselbar Syariah Bank Makassar and the conformity of its implementation to PSAK No. 102. This study used descriptive comporative method to describe and indicate the condition deeply the implementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassar. The result of this research indicated that the implementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassar has been suitable with PSAK 102 which sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the acquisition cost of the item to the buyer.
Authors and Affiliations
Firman Menne
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