PENERAPAN METODE PENGAKUAN KEUNTUNGAN PEMBIAYAAN MURABAHAH (AT TAMWIL BI AL MURABAHAH) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2013

Abstract

This research is aimed to determine the implementation of profit recognation method of
murabahah financing in Islamic Banks in Indonesia based on annual report year 2013. The
research method used is descriptive and used secondary data such as Islamic Bank’s annual
report year 2013 . The result of this research shows that Islamic Banks in Indonesia applied
different method to recognize the profit of murabahah financing, but the implementation is
still in accordance with applicable regulation. Differences in the recognation of profit based
on murabahah contract completion period. Annuity method is applied to murabahah with
deffered payment period of one year or one period and proportionate methodis applied to
murabahah with deffered payment period more than one year or one period.
Keyword : profit recognation, financing, Murabahah, Islamic Banks