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    Tanggal

    10 Januari 2021 Kas 52,500,000

    Utang lain2 murabahah 52,500,000

    15 Januari 2021 Aset Murabahah 950,000,000


    Kas 950,000,000

    20 Januari 2021 Aset Murabahah 50,000,000


    Kas 50,000,000

    25 Januari 2021 Piutang Murabahah 1,200,000,000


    Aset Murabahah 1,000,000,000
    Margin murabahah tanggungan 200,000,000
    Utang lain2 murabahah 52,500,000
    Piutang Murabahah 52,500,000
    1 Maret 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 April 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Mei 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Juni 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Juli 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Agustus 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 September 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Oktober 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 November 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Desember 2021 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 Januari 2022 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 februari 2022 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 maret 2022 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    01 April 2022 Kas 57,375,000
    Piutang Murabahah 57,375,000
    Margin murabahah tangguhan 10,000,000
    Pendapatan margin murabahah 10,000,000
    30 April 2022 Kas 344,250,000
    Margin murabahah tangguhan 60,000,000

    Piutang Murabahah 344,250,000


    Pendapatan margin murabahah 60,000,000
    Pendapatan Margin Murabahah 25,000,000
    Kas 25,000,000
    Pembayaran kas (1.147.500.000/20)
    Piutang Murabahah (1.200.000.000 -UM)
    1.200.000.000-52.500.000
    Pokok Murabahah (Piutang murabahah-
    Margin)
    1.147.500.000-200.000.000
    Proporsi Pembayaran per termin

    Pembayaran pokok per termin


    Pembayaran margin per termin
    (pembayaran kas pertermin - pembayaran
    pokok pertermin)

    Trial Balance akhir tahun 2021


    Aset Murabahah

    Kas

    Utang lain2 murabahah

    Piutang Murabahah
    Margin murabahah tangguhan

    Pendapatan margin murabahah

    Trial Balance sebelum pelunasan untuk


    pembuatan jurnal pelunasan
    Aset Murabahah

    Kas
    Utang lain2 murabahah

    Piutang Murabahah

    Margin murabahah tangguhan

    Pendapatan margin murabahah


    57,375,000
    1,147,500,000

    947,500,000

    Pembayaran kas/Piutang Murabahah (57.375.000/1.147.500.000)

    5%
    47,375,000
    10,000,000

    Debit Credit
    950,000,000 1,000,000,000
    50,000,000
    0

    52,500,000 950,000,000
    57,375,000 50,000,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    373,750,000
    Debit Credit
    52,500,000 52,500,000
    0
    Debit Credit
    1,200,000,000 52,500,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    573,750,000
    Debit Credit
    10,000,000 200,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    100,000,000
    Debit Credit
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    100,000,000

    Debit Credit
    950,000,000 1,000,000,000
    50,000,000
    0

    52,500,000 950,000,000
    57,375,000 50,000,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    144,250,000
    Debit Credit
    52,500,000 52,500,000
    0
    Debit Credit
    1,200,000,000 52,500,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    57,375,000
    344,250,000
    Debit Credit
    10,000,000 200,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    60,000,000
    Debit Credit
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    10,000,000
    140,000,000
    Laporan Laba rugi

    Bank Syariah BM
    Laporan Laba Rugi dan Penghasilan Komprehensif lain
    Periode 1 januari sd 31 desember 2021

    Pendapatan dari jual beli


    Pendapatan marjin murabahah 100,000,000

    Laba Neto
    Laba neto yang dapat distribusikan kepada:
    Pemilik entitas induk 100,000,000

    Bank Syariah BM
    Laporan Posisi Keuangan
    Per 31 desember 2021
    Aset Liabilitas
    Kas - 373,750,000
    Piutang Ekuitas
    Murabahah 473,750,000 Ekuitas pemilik entitas induk
    Aset Murabahah 0
    100,000,000
    0

    100,000,000

    100,000,000

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