Penerapan Akad Murabahah dalam Perspektif Syariah dan Akuntansi

Abstract

This research discusses the concept of murabaha contracts from a sharia and accounting perspective, focusing on the legal basis, sharia principles, types of contracts, sharia supervision, and accounting treatment. The murabahah contract is one of the important instruments in Islamic financing, where the sale and purchase transaction is carried out at the base price plus an agreed profit margin in a transparent manner. This study highlights the role of the Qur'an, Hadith, ijtihad, and fatwa as the legal basis, as well as the importance of supervision by the Sharia Supervisory Board to maintain compliance with Islamic principles. In addition, this study outlines the technical calculation, recording, and recognition of murabaha income in accordance with PSAK 102 and PSAK 108, along with illustrative cases in financing by Islamic banks. The results of the analysis show that the implementation of a murabaha contract that is transparent and free from usury can encourage the sustainability of a fair and accountable Islamic financial system.