ABSTRACT
This study aims to know the implementation of murabahah financing
in PT BNI (Persero) Tbk Sharia Branch Office Medan and the conformity of
its implementation to PSAK No 59 (Sharia Banking Accounting) and
Indonesian Bank regulations. This study is a case study approach in
descriptive research, in order to describe a condition, indication or certain
group in details specified. In this research, the study purposes to describe
about the implemention of murabahah financing, and the case study is held in
BNI Sharia Branch Office Medan.
The result shows that, generally the implementation of murabahah
financing in BNI Sharia Branch Office Medan is comform to PSAK No 59
and Indonesian Bank regulations. However, there are several things that are
not correct in their implementation. The implementation of murabahah
financing on a small scale, BNI Sharia Branch Office Medan gives full trust to
the customer for buying their own needs to supplier, this is not appropriate to
PSAK No 59 paragraph 52. Beside that, there is a double function of account
officer, as an analyst an financing inisiator and also as a financing supervisor.
Keywords : Sharia Banking Accounting, Murabahah Financing, PSAK
No.59, Analysis of 5 C.