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Metode Pengakuan Keuntungan Pembiayaan Murabahah Pada Lembaga Keuangan Syari’ah BMT Berdasarkan Fatwa Dewan Syari’ah Nasional Nomor 84 (Studi Pada BMT Amanah Cabang Kota Kendari)

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 2 (2020)

DOI
10.33772/jak-uho.v3i2.13280
ISSN
2503-1635
Published
2020-08-05
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to find out haw the implementation of the method of murabahah financing profit in sharia council number 84/DSN-MUI/XII/2012 about profit recognition.Technique of collecting date in this research is by using primary date by conducting direct interview to financing party and coordinator BMT Amanah and secondary date by observing the financing documents in murabahah transactions on the sale of housing obtained from BMT Amanah. Next, the date obtained will be analyzed using descriptive analysis.From the results of research shows that the implementation of murabahah financing on the recognition of the benefits of BMT Amanah branch of kendari, based on the fatwa of sharia national council number 84/DSN-MUI/XII/2012 regarding profit recognition. However, in the calculation of BMT Amanah trust by using the application or program to determine the profit margin to be obtained, in contrast to the profit margins that should be obtained by BMT Amanah.

Collaboration network of the authors

40 authors · 84 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Tuti DharmawatiAffiliation unknown4
Erwin HadisantosoAffiliation unknown3
Santiadji MustafaAffiliation unknown3
Satira YusufAffiliation unknown2
Sulvariany TamburakaAffiliation unknown2
Andi Basru WawoAffiliation unknown2
Muntu AbdullahAffiliation unknown2
Husin husinAffiliation unknown2
Safriaddin SafriaddinAffiliation unknown1
Deny Erdian SaputraAffiliation unknown1
Nofian Lepong BulanAffiliation unknown1
Syaifullah SanggalaAffiliation unknown1
Hasan Hasan AedyAffiliation unknown1
La ode AlibarAffiliation unknown1
Rostin RostinAffiliation unknown1
Litasari LitasariAffiliation unknown1
Supriyadi SupriyadiAffiliation unknown1
Hasan AedyAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Sarfia SarfiaAffiliation unknown1
Yuli Lestari LabanguAffiliation unknown1
Nasrun NasrunAffiliation unknown1
Wa Ode NurmayaniAffiliation unknown1
Mifta ChulhairAffiliation unknown1
Nasrullah DalliAffiliation unknown1
Dwi Febrian Arba SuaibAffiliation unknown1
Ishak AwaluddinAffiliation unknown1
Try Edi SuwarnoAffiliation unknown1
Auliah KalsumAffiliation unknown1
Ayu LestariAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Ersita NugrawatiAffiliation unknown1
Nikita ZaelaniAffiliation unknown1
Kiki Fatimah SaritaAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Andi Adelia AbbasAffiliation unknown1
Safrul FauziAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Metode Pengakuan Keuntungan Pembiayaan Murabahah Pada Lembaga Keuangan Syari’ah BMT Berdasarkan Fatwa Dewan Syari’ah Nasional Nomor 84 (Studi Pada BMT Amanah Cabang Kota Kendari)</dc:title>
	<dc:creator>Anto, La Ode</dc:creator>
	<dc:creator>Asni, Nur</dc:creator>
	<dc:creator>Setiawan, Muhammad Astun</dc:creator>
	<dc:description xml:lang="en-US">This study aims to find out haw the implementation of the method of murabahah financing profit in sharia council number 84/DSN-MUI/XII/2012 about profit recognition.Technique of collecting date in this research is by using primary date by conducting direct interview to financing party and coordinator BMT Amanah and secondary date by observing the financing documents in murabahah transactions on the sale of housing obtained from BMT Amanah. Next, the date obtained will be analyzed using descriptive analysis.From the results of research shows that the implementation of murabahah financing on the recognition of the benefits of BMT Amanah branch of kendari, based on the fatwa of sharia national council number 84/DSN-MUI/XII/2012 regarding profit recognition. However, in the calculation of BMT Amanah trust by using the application or program to determine the profit margin to be obtained, in contrast to the profit margins that should be obtained by BMT Amanah.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-05</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13280</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i2.13280</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 2 (2018): Oktober 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13280/9202</dc:relation>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/downloadSuppFile/13280/1681</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>