PENERAPAN AKUNTANSI SYARIAH DAN AKAD MURABAHAH MENURUT PERSPEKTIF IMAM SYAFI’I PADA PRODUK CICIL EMAS DI BANK SYARIAH INDONESIA (BSI) KANTOR CABANG PEMBANTU (KCP) BANJARNEGARA

Abstract

Islamic economics is an economic activity based on Islamic law which in its application is based on the Qur'an, sunnah, ijma' and qiyas. The system applies universally in all aspects of life, including in economic and financial activities in banking. Islamic banks are formed with the aim of directing the economic activities of the people to mingle in Islam, especially muamalah related to banking, in order to avoid usury practices or other types of business / trade that contain elements of haram where these types of businesses are not only prohibited in Islam, but also have a negative impact on the economic life of the people. Bank Syariah Indonesia includes banks whose operational activities are based on the rules of Islamic law that must be carried out, both procedures and records. In this case the author wants to review the suitability of the murabahah contract on the Cicil Emas product at Bank Syariah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP) against Imam Syafi'i's Murabahah theory and the suitability of the accounting system with the Statement of Financial Accounting Standards (PSAK) Number 102 concerning Murabahah.This study aims to answer the questions that become the author's problem formulation, namely: "How is the implementation of murabahah contract financing on gold installment products at Bank Syariah Indonesia (BSI) Banjarnegara Sub-Branch Office (KCP) and how is the implementation of recognition, measurement, presentation and disclosure of murabahah contract financing on gold installment products based on PSAK Number 102 at Bank Syariah Indonesia (BSI) Sub-Branch Office (KC) Banjarnegara.