Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An – Najah Kantor Cabang Kajen Pekalongan

Abstract

Multisevice financing is financing provided by sharia financial institutions to

customers to obtain benefits from a service. This research aims to analyze whether

KSPSS BMT An – Najah Kajen Pekalongan Branch Office is obedient or not yet

obedient implementing MUI Fatwa Number 09 of 2000 concerning Ijarah Financing

and PSAK 107 concerning Ijarah Accounting in multiservice financing.This research

is classified as field research, using descriptive - qualitative methods (description of

field observation results). The data sources used in this research are primary data in

the form of interviews and secondary data in the form of financing forms, financing

agreements and profit and loss reports. Also, literature study regarding MUI Fatwa

Number 09 of 2000 concerning Ijarah Financing and PSAK 107 concerning Ijarah

Accounting. The results of this research show that multiservice financing with an

ijarah agreement at KSPPS BMT An – Najah Kajen Pekalongan Branch Office is in

obedient with MUI Fatwa Number 09 of 2000 concerning Ijarah Financing and the

practice of recording Ijarah Accounting for KSPPS BMT An – Najah Kajen Pekalongan

Branch Office is also in obedient with implementing 3 statement of PSAK 107 and

does not implement 3 statements of PSAK 107 because it is in the form of ijarah for

services, not ijarah for benefit rent, so the treatment of ijarah receivables is different.