METODE ANUITAS DAN PROPORSIONAL MURABAHAH SEBAGAI BENTUK TRANSPARANSI DAN PUBLIKASI LAPORAN BANK

https://doi.org/10.22146/jmh.16032

Mr Faisal(1*)

(1) 
(*) Corresponding Author

Abstract


Proportional and annuity methods are based on PBI 14/14/PBI/2012 on Transparency and Publication Reports of Islamic Banking and SEBI No. 15/26/DPbs/2013 on Implementation of Accounting Guidelines of Islamic Banking in Indonesia. These methods are forms of commitment to bring transparency in the Islamic banks and recognition on financial statement of profit on murabaha. The Annuity method is referred to PSAK 50, PSAK 55 and PSAK 60 because the substance is classified as a form of financing. Proportional method is referred to PSAK 102 because the substance is classified as trading activities.

 

Metode anuitas dan proporsional didasarkan pada PBI No. 14/14/PBI/2012 tentang Transparansi dan Publikasi Laporan Bank Syariah dan SEBI No. 15/26/DPbs/2013 tentang Pelaksanaan Pedoman Akuntansi Perbankan Syariah Indonesia. Metode tersebut merupakan bentuk komitmen bank syariah dalam mewujudkan transparansi dan laporan keuangan pada pengakuan keuntungan murabahah. Metode anuitas mengacu pada PSAK 50, PSAK 55, dan PSAK 60 karena secara substansi dikategorikan sebagai bentuk pembiayaan. Metode proporsional mengacu pada PSAK 102 karena secara substansi dikategorikan sebagai bentuk kegiatan jual beli.


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DOI: https://doi.org/10.22146/jmh.16032

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