Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)

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Analyses of implementation of PSAK 102 related to murabahah financing agreements at KPN Perintis Makassar

Authors
Rosmawati Rosmawati1, *, Andi Abduk Ishak1
1Department of Accounting, State Polytecnic of Ujung Pandang, Makassar, Indonesia
*Corresponding author. Email: 196907301998022001@gmail.com
Corresponding Author
Rosmawati Rosmawati
Available Online 15 February 2024.
DOI
10.2991/978-2-38476-202-6_109How to use a DOI?
Keywords
Murabahah Accounting Principles; PSAK 102; Financing Agreements
Abstract

This qualitative study examined the implementation of the murabahah financing contract and its compliance with Murabahah Accounting Principles, specifically PSAK 102. The researchers collected data through observations, interviews, and documentations and analyzed it to determine whether the transactions related to the murabahah financing contract at KPN Perintis complied with the requirements of the Murabahah Accounting Principles. The results indicated that the accounting treatments of the murabahah financing contract at KPN Perintis Makassar did not align with the requirements of PSAK No. 102, specifically in terms of recognition, measurement, valuation, presentation, and disclosure. The study aimed to provide valuable insights for the management, supervisors, and managers of KPN Perintis in their future implementation of murabahah financing contracts in alignment with PSAK 102. By highlighting these discrepancies, the study aimed to improve knowledge and understanding in the field of Islamic financial accounting.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 February 2024
ISBN
10.2991/978-2-38476-202-6_109
ISSN
2352-5398
DOI
10.2991/978-2-38476-202-6_109How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Rosmawati Rosmawati
AU  - Andi Abduk Ishak
PY  - 2024
DA  - 2024/02/15
TI  - Analyses of implementation of PSAK 102 related to murabahah financing agreements at KPN Perintis Makassar
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 840
EP  - 850
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_109
DO  - 10.2991/978-2-38476-202-6_109
ID  - Rosmawati2024
ER  -