Abstract

This research aims to analyze the application of sharia accounting based on PSAK 102 in murabahah financing at BMT Al-Iqtishody West Lombok NTB which includes recognition, measurement, presentation and disclosure based on PSAK 102. The type of research used is qualitative research by obtaining data through interviews and documentation from data source for BMT Al-Iqtishody administrators represented by managers and using a case study approach. The data analysis technique used in this research is descriptive analysis. The results of this research indicate that the application of Sharia accounting to financing changes carried out by BMT Al-Iqtishody, which includes recognition, measurement, presentation and disclosure, is fully in accordance with PSAK 102. However, only the presentation of murabahah receivables accounts is not fully in accordance with PSAK 102 because BMT has not yet set aside reserves for bad debts. The reason why BMT has not implemented an allowance for losses on receivables is that this step is the final step of all policies taken to mitigate the risk of bad credit.

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