Analisis Perlakuan Akuntansi Pembiayaan Qordhul Hasan Berdasarkan PSAK No. 59 dan PSAK No. 101
Abstract
The accounting treatment of Qardhul Hasan financing has been regulated in PSAK No. 59 and PSAK No. 101, but there are still many sharia entities especially in Baitul Maal wa Ta'lim who have not followed the Statement of Financial Accounting Standards (PSAK) rules. As well as the implementation of Qardhul Hasan financing at BMT XX which having some problems that the rate of return and funds managed are not presented in detail. Therefore, the accounting treatment of Qardhul Hasan financing at BMT XX needs to be considered. The aims of this study are to describe and adjust the accounting treatment of Qardhul Hasan financing at BMT XX with PSAK No. 59 and PSAK No. 101.
This study uses a qualitative method with a descriptive approach by describing the implementation of Qardhul Hasan financing at BMT Maslahah Capem Pakisaji, then analyzing the suitability of accounting treatment in the form of recognition, measurement, presentation and disclosure of Qardhul Hasan financing at BMT XX through interviews, observation and documentation with PSAK No. 59 and PSAK No. 101.
The result of this study indicates that the accounting treatment of Qardhul Hasan financing at BMT XX is not fully in accordance with PSAK No. 59 and PSAK No. 101, in terms of recognition, measurement, presentation, and disclosure of financial statements.
Keywords: Accounting Treatment, Qardhul Hasan Financing, BMT, PSAK No. 59, PSAK No. 101.
References
Alia, A. 2018. Efektifitas penyaluran pembiayaan Qordhul Hasan Lembaga Amil Zakat dan Wakaf El-Zawa UIN Maliki Malang, Universitas Islam Negeri Maulana Malik Ibrahim.
Alim, M. N. 2011. Akuntansi Syariah Esensi, Konsepsi, Epistimologi, Dan Metodologi. InFestasi (Jurnal Bisnis dan Akuntansi) 7 (2):154-161.
Apriyanti, H. W. 2018. Teori Akuntansi Berdasarkan Pendekatan Syariah: Deepublish.
Fatwa Dewan Syari’ah Nasional No. 19/DSN-MUI/IV/2001 tentang Al- Qardh.
Indonesia, I. A. 2012. Standar Akuntansi Keuangan, Penerbit Salemba Empat: Jakarta.
Ismail. 2011. Perbankan Syariah. Jakarta: Kencana Prenada Media Group.
Kartika, D. 2018. IMPLEMENTASI PEMBIAYAAN QARDHUL HASAN DI BMT SYARIAH MAKMUR BANDAR LAMPUNG, UIN Raden Intan Lampung.
Moleong, L. J. 2007. Metodologi penelitian kualitatif edisi revisi. Bandung: PT Remaja Rosdakarya 103.
Muhammad. 2005. Pengantar Akuntansi Syariah (Edisi 2). Jakarta: Salem-ba Empat.
Nurhayati, S. 2009. Akuntansi Syariah di Indonesia: Penerbit Salemba.
Rahayu, R. 2015. AKUNTANSI PEMBIAYAAN QARDHUL HASAN PADA BANK SYARIAH BERDASARKAN PSAK 59 (STUDI PADA BANK ACEH SYARIAH BANDA ACEH). ETD Unsyiah.
Sri Nurhayati, W. 2015. Akuntansi Syariah di Indonesia. Jakarta: Penerbit Salemba Empat.
Suryabrata, S. 2014. Metodologi Penelitian, Cetakan Ke-2. Jakarta: PT Rajagrafindo Persada. Universitas Tanjungpura Pontianak.
Suryadi, N., dan Y. R. Putri. 2018. Analisis Penerapan Pembiayaan Qardhul Hasan Berdasarkan Psak Syariah Pada BMT Al Ittihad Rumbai Pekanbaru. Jurnal Tabarru': Islamic Banking and Finance 1 (1):37-50.
Zuyyinah, Z. 2014. Analisis efektivitas pembiayaan qardhul hasan dan perlakuan akuntansinya berdasarkan PSAK Syariah: Studi pada pusat kajian zakat dan wakaf" El-Zawa", Universitas Islam Negeri Maulana Malik Ibrahim.
