akad murabahah dan salam

8/17/2019 Akad Murabahah Dan Salam

1/24

AKUNTANSI SYARIAH

AKAD MURABAHAH DAN SALAM

OLEH

KELOMPOK 2

1. DEWI KUSUMAWATI (1341031010)

2. ETANIA ANJANI (1341031014)

3. LAVIONA (1341031027)

4. M. NUR SYUHADA (1341031034)

5. SULTON RIKI RAHMAN (134103104)

S1 AKUNTANSI

!AKULTAS EKONOMI DAN BISNIS

UNIVERSITAS LAMPUN"

2015


2/24

MURABAHAH

M#$%&%'%' %%%' *$%+,%-, /+#%%+ &%$%+ +%+ +%*%-%+ '%$% /$'%+

%+ -#+*#+%+ %+ ,/%-%* ' /+#% %+ /&. Y%+ &%-%+ %-%

#$%&%'%' +%+ /+#%%+ %+ -*% -+% ,%%* + %%%' /+#% ,6%$% %, &$

*%'# -/%% /& &$%/% '%$% /-- &%$%+ %+ &$%/% &,%$ -#+*#+%+ %+

++-%++%. P& %+ /+#% %/%* %-#-%+ *%%$8+%%$ %*%, &,%$%+ %$+

-#+*#+%+ ,'+% /$' -,/%-%*%+.

S%+-%+ -#+*#+%+ %+ ++-%+ &,% +%*%-%+ %% #%' *$*+*# (#/

,#). B,%$+% -#+*#+%+ '%$#, %,. H%$% &%$%+ %+ *%' ,/%-%* *%- &'

&$#&%'. P+#%%+ %/%* %-#-%+ ,6%$% *#+% %*%# -$*. D%% %-% #$%&%'%'

/$-+%+-%+ '%$% &$&% #+*#- 6%$% /&%%$%+ %+ &$&%. N%#+9 /+#% %+

/& '%$#, +/%-%* '%$% %+% %+ %-%+ ,/%-%*. B*# '%$% ,#%' ,/%-%*

%-% '%$% *%- &' &$#&%'. A/%&% /& *%- %/%* &%%$ #*%++% ,,#%+

%-*# %+ **%/-%+9 /+#% *%- /$&'-%+ ++%-%+ +% %*%, -*$%&%*%+

/%% /& -%$+% -&'%+ /&%%$%+ %*%, ,#%*# #*%+ ,%% +%+ $&%.

JENIS AKAD MURABAHAH

A% #% +, #$%&%'%'9 %*# ,&%% &$-#*

1 M#$%&%'%' +%+ /,%+%+ (#$%&%'% * *' /#$6'%, $$)

D%% #$%&%'%' +, +9 /+#% %-#-%+ /&%+ &%$%+ ,*%' %% /,%+%+

%$ /&. M#$%&%'%' +%+ /,%+%+ &$,:%* +-%* %*%# *%- +-%*

/& #+*#- & &%$%+ %+ /,%+%++%. K%%# &$,:%* -%*9 &$%$* /& '%$#, & &%$%+ %+ /,%++% %+ *%- %/%* &%*%-%+

/,%+%++%. J-% %,* #$%&%'%' %+ *%' & ' /+#%9 %% #&%'%'

/,%+%+ +-%*9 +%% /+#$#+%+ +% ,&# ,$%'-%+ -/%% /&

%-% /+#$#+%+ +% *$,* +% &&%+ /+#% %+ %-%+ +#$%+ +%

%-%.

(1)(4)(5)

(2)

K*$%+%+

Penjua Pembel

Produsen /


3/24

1 M%-#-%+ %-% #$%&%'%'

2 P+#% ,%+ %+ & /%% /$#,+;,#//$

3 B%$%+ ,$%'-%+ %$ /$#,+

4 B%$%+ ,$%'-%+ -/%% /&

5 P&%%$%+ %-#-%+ ' /&

2 M#$%&%'%' *%+/% /,%+%+9 #$%&%'%' +, + &$,:%* *%- -%*

(1)

(2)

(3)

K*$%+%+

1 M%-#-%+ %-% #$%&%'%'

2 B%$%+ ,$%'-%+ -/%% /&

3 P&%%$%+ %-#-%+ ' /&

DASAR SYARIAH

Sumber Hukum Akad Murabahah

1 A8


4/24

“%ai orang yang beriman! Jika kamu melakukan transaksi utang piutang untuk

jangka aktu yang ditentukan, tuliskanlah...”(Q #"#*#)

2 A8H%,

D%$ A S%= A8K'#$ &%'% R%,##%' SAW &$,%&%>”esungguhnya jual bei

itu harus dilakukan suka sama suka.” (HR A8B%'%?9 I&+# M%%'9 %+ S'%''

+#$#* I&+# H&&%+)

R%,##%' SAW &$,%&% , ”da tiga hal yang mengandung keberkahan" jual beli

secara tangguh, muaradhah (mudharabah) dan mencampur gandum dengan

jeaut untuk keperluan rumah tangga bukan untuk dijual.” (HR I&+# M%%' %$

S'#'%&)

”llah mengasihi orang yang memberikan kemudahan bila ia menjual dan membeli

sera di dalam menagih haknya.” (D%$ A H#$%$%')

“/rang yang melepaskan seorang muslim dari kesulitannya di dunia, llah akan

melepaskan kesulitannya di hari kiamat dan llah senantiasa menolong hamba 0ya

selama ia (suka) menolong saudaranya.” (HR M#,)

“1enunda-nunda (pembayaran) yang dilakukan oleh orang mampu menghalalkan

harga diri dan pemberian sangsi kepadanya.” (HR A D%#9 I&+ M%%'9 %+

A'%)

”2enundaan (pembayaran) yang dilakukan oleh orang mampu adalah suatu

ke3aliman.” (HR B#-'%$ %+ M#,)

“umpah itu melariskan barang dagangan, akan tetapi menghapus keberkahan.”

(HR A B#-'%$)

Rukun dan Ketentuan Akad Murabahah

R#-#+ %+ -*+*#%+ #$%&%'%'9 %*# ,&%% &$-#*>

1 P%-#

P%-# 6%-%/ '#-# %+ &%' (&$%-% %+ %/%* &%-%+)9 ,'+% #%

& +%+ $%+ % +% *%- ,%' ,%+-%+ #% & +%+ %+%- -6

%+%/ ,%'9 %/%&% ,@+ %+%.

2 O&- J#% B9 '%$#, +#' ,%$%* ,&%% &$-#*

% B%$%+ %+ /$#%&-%+ %%%' &%$%+ '%%

M%-% ,#% &%$%+ %+ '%$%-%+ ' A%'9 *%- %/%* %-%+

,&%% &- #% &9 -%$+% &%$%+ *$,* %/%* +&%&-%+ %+#,%

&$%-,%*;%+%$ %$%+%+ A%'. H% + ,,#% +%+ '%, &$-#* +.


5/24

“esungguhnya llah mengharamkan menjualbelikan khamar, bangkai, babi,

patung-patung.” (HR B#-'%$ M#,)

“esungguhnya llah apabila mengharamkan sesuatu juga mengharamkan

harganya.” (HR %'% %+ A D%#)

& B%$%+ %+ /$#%&-%+ '%$#, %/%* %& %+:%%*+% %*%# -

+%9 %+ -%+ $#/%-%+ &%$%+8&%$%+ %+ %$%+ /$#%&-%+9

,%+%> #% & &%$%+ %+ -%#%$,%.

6 B%$%+ *$,* - ' /+#%

J#% & %*%, &%$%+ %+ *%- - ' /+#% %%%' *%- ,%' -%$+%

&%%%+% #+-+ % %/%* +$%'-%+ -/-%+ &%$%+ -/%% $%+

%+ %*%, &%$%+ %+ -%+ -+%. J#% & ' -%+ /- &%$%+

,/$* +9 &%$# %-%+ ,%' %/%&% +%/%* @+ %$ /- &%$%+.

B%$%+ *$,* %/%* ,$%'-%+ *%+/% *$%+*#+ +%+ -%%+ *$*+*#

%,% /%+. B%$%+ %+ *%- %, %-*# /+$%'%++% %%%' *%- ,%'9

-%$+% %/%* +-%+ -*%-/%,*%+ ('%$%$09 %+ /%% $%++%

%/%* $#-%+ ,%%' ,%*# /'%- %+ &$*$%+,%-, %+ %/%* +-%+

/$,+-*%%+.

B%$%+ *$,* '%$#, -*%'# ,6%$% ,/,:- %+ %/%* +*:-%,-%+

' /& ,'+% *%- %% '%$%$ (-*%-/%,*%+)

: B%$%+ *$,* %/%* -*%'# -#%+**%, %+ -#%*%,+% +%+ %,9

,'+% *%- %% '%$%$

H%$% &%$%+ *$,* %,

H%$% %*%, &%$%+ %+ /$#%&-%+ -*%'# ' /& %+ /+#%

&$-#* 6%$% /&%%$%++% *#+% %*%# *%+#' ,'+% %, %+ *%- %%

'%$%$.

' B%$%+ %+ %-%-%+ %% *%+%+ /+#%

B%$%+ %%+%+ %+ *%- &$%% *%+%+ /+#% %-%+ +-%+

-*%-/%,*%+ ('%$%$)

3 I%& K%

P$+%*%%+ ,%+ $% %+*%$% /'%-8/'%- /%-# %-% %+ %-#-%+ ,6%$%

$&%9 *$*#,9 %# -$,/++, %*%# +#+%-%+ 6%$%86%$% -#+-%,

$+. A/%&% #% & *%' %-#-%+ ,,#% +%+ -*+*#%+ ,%$%' %-%

-/-%++%9 /&%%$%++% %+ /%+:%%*%+ %*%, &%$%+ %+

/$#%&-%+ +% '%%. D-%+ ,&%-+%.

Perlakuan Akuntansi (PSAK !"#

Akuntansi Murabahah (PSAK !" Re$isi "!%#

Akuntansi untuk Pen&ual

1 P%% ,%%* /$'%+>

A,* M#$%&%'%' K%,


6/24

2 J-% *$% /+#$#+%+ +% #+*#- #$%&%'%' /,%+%+ +-%*>

B&%+ P+#$#+%+ N%

A,* M#$%&%'%'

J-% *$% /+#$#+%+ +% #+*#- #$%&%'%' /,%+%+ *%- +-%*>

K$#%+ P+#$#+%+ N%

A,* M#$%&%'%' 3 A/%&% *$%/%* ,-+ /%% ,%%* /&%+ %,* #$%&%'%'.

% J-% *$% ,&# %-% #$%&%'%' %-%+ +% /+#$%+ &%% /$'%+

%,* #$%&%'%'>

A,* M#$%&%'%'

K%,

& J-% *$% ,*%' %-% #$%&%'%' %+ ,,#% %-% %+ ,/%-%* +%

'%- /&>

K%,

U*%+

6 J-% *$% ,*%' %-% #$%&%'%' %+ ,,#% %-% %+ ,/%-%* +%

'%- /+#%>

K%,

P+%/%*%+ M#$%&%'%'

J-% *$% ,*%' %-% #$%&%'%' %+ *%- /$%+-%+ %% %-%>

K%,

P+%/%*%+ O/$%,+% L%+

4 K%&%+ /+#% -/%% /& %*%, /+&%%+ ,-+ *$,* %-%+

*$+%, /%% ,%%*>

% D%-#-%+ /&%%$%+ -/%% /&>

U*%+

K%, & A-%+ /+%'-%+ ,&%% %+% -&%-%+ -% /& ,#%' *%- %/%*

%+-%# ' /+#%>

U*%+

K%,

D%+

D%+% -&%-%+8-%,

D%+% -&%-%+8P*+%+ P&%+

5 P+%-#%+ -#+*#+%+ #$%&%'%'>

% J-% /+#%%+ %-#-%+ ,6%$% *#+% ,/%+%+ %,% %+,#$%+ *%- &'

%$ ,%*# /$ %/$%+ -#%+%+9 %-% -#+*#+%+ %-# /%% ,%%**$%+% %-% #$%&%'%'>

K%,

P#*%+ M#$%&%'%'

A,* M#$%&%'%'

P+%/%*%+ M%$+ M#$%&%'%'

& A/%&% %+,#$%+ &' %$ ,%*# /$ %-%9

P%% ,%%* /+#%%+ -$* %-#-%+>

P#*%+ M#$%&%'%'

A,* M#$%&%'%'

M%$+ M#$%&%'%' T%+#'%+

P%% ,%%* /+$%%+ %+,#$%+>K%,


7/24

P#*%+ M#$%&%'%'

M%$+ M#$%&%'%' T%+#'%+

P+%/%*%+ M%$+ M#$%&%'%'

P+,'%+ /#*%+ *%- *$*%'>

B&%+ P#*%+ *%- T$*%' P+,'%+ P#*%+ T%- T$*%'

7 P*+%+ /#+%,%+ /#*%+ #$%&%'%' %+ &$-%+ -/%% /& %+

#+%, */%* %-*#.

% J-% /*+%+ &$-%+ /%% ,%%* /#+%,%+>

K%,

M%$+ M#$%&%'%' T%+#'%+

P#*%+ M#$%&%'%'

P+%/%*%+ M%$+ M#$%&%'%'

& P%% ,%%* /+$%%+ /#*%+ %$ /&

K%,

M%$+ M#$%&%'%' T%+#'%+

P#*%+ M#$%&%'%'

P+%/%*%+ M%$+ M#$%&%'%'

P%% ,%%* /+&%%+ -/%% /&>

P+%/%*%+ M%$+ M#$%&%'%'

K%,

C D+% -+%-%+ -% /& %% %% %-#-%+ -%&%++% ,,#% +%+

%-%>

D%+% K&%-%+8K%,

D%+% K&%-%+8D+%

P+$%%+ #%+ #-%>% P+$%%+ #%+ #-% %$ /&

K%,

U*%+ L%+8U%+ M#-% M#$%&%'%'

& A/%&% #$%&%'%' % %-,%+%-%+

U*%+ %+8U%+ M#-% M#$%&%'%'

P#*%+ M#$%&%'%'

6 P,%+%+ &%*%-%+9 -% #%+ #-% %+ &%%$ 6%+ /& &' &,%$

%$/%% &%% %+ -#%$-%+ /+#%

U*%+ L%+8U%+ M#-% M#$%&%'%'

P+%/%*%+ O/$%,+%

K%, P,%+%+ &%*%-%+9 -% #%+ #-% %+ &%% 6%+ /& &' -6

%$/%% &%% %+ -#%$-%+ /+#%

K%,;P#*%+

U*%+ L%+8U%+ M#-% M#$%&%'%'

P+%/%*%+ O/$%,+%

J-% /$#,%'%%+ +%+#+ --#$%+%+

U*%+ L%+8U%+ M#-% M#$%&%'%'

P+%/%*%+ O/$%,+%

10 A6#%+ A*$+%*:

S,#% !%*% DSN MUI N. C4 T%'#+ 2012 *+*%+ M* P+%-#%+ K#+*#+%+

P&%%%+ M#$%&%'%'9 %-% /%% PSAK 102 -'#,#, #+*#- /+#% &$-%+


8/24

%*$+%*: /$%-#%+. D%% -+, + /+#% '%$#, +-#* PSAK 50 *+*%+

I+,*$#+ K#%+%+9 PSAK 55 I+,*$#+ K#%+%+ *+*%+ P+%-#%+ %+

P+#-#$%+9 PSAK 0 *+*%+ I+,*$#+ K#%+%+ *+*%+ P+%%+ %+

P+#+-%/%+.

% P%% ,%%* ,/%-%* /&%%%+ #$%&%'%'

P#*%+ M#$%&%'%'

A,* M#$%&%'%'

M%$+ M#$%&%'%' T%+#'%+

& P%% ,%%* /&%%$%+ %+,#$%+ /&%%%+ #$%&%'%'>

K%,

P#*%+ M#$%&%'%'

M%$+ M#$%&%'%' T%+#'%+

P#*%+ M#$%&%'%'

P+%/%*%+ M#$%&%'%'

11 P+%%+P#*%+ #$%&%'%' ,%-%+ ,&,%$ +% &$,' %+ %/%* $%,%,-%+.

M%$+ #$%&%'%' *%+#'%+ ,%-%+ ,&%% /+#$%+ /#*%+ #$%&%'%'.

J-% /+#% +#+%-%+ * %+#*%,9 %-% /#*%+ #$%&%'%' %-%+

,%-%+ ,&,%$ &%% /$'%+ %+ %$*,%, +%+ +#+%-%+ ::6*

$%*. P+%%+ %*%, /+#$#+%+ +% %-#-%+ +%6# -/%% PSAK 55.

12 P+#+-%/%+

P+#% +#+-%/-%+ '%8'% %+ *$-%* +%+ *$%+,%-, #$%&%'%'>

% H%$% /$'%+ %,* #$%&%'%'

& J%+ /,%+%+ %% #$%&%'%' &$%,%$-%+ /,%+%+ ,&%% -%&%+

%*%# -%+

6 P+#+-%/%+ %+ /$#-%+ ,,#% PSAK N0. 101 *+*%+ P+%%+

L%/$%+ K#%+%+ S%$%'.

Akuntansi untuk Pembeli

1 A,* %+ /$' %# *$%+,%-, #$%&%'%' %-# ,&,%$ &%% /$'%+

*#+%>

A,*

B&%+ M#$%&%'%' T%+#'%+

U*%+ M#$%&%'%'

2 B&%+ #$%&%'%' *%+#'%+ %$*,%, ,6%$% /$/$,+% +%+ /$, #*%+#+%,>

U*%+ M#$%&%'%'

K%,

B&%+ M#$%&%'%'

B&%+ M#$%&%'%' T%+#'%+

3 D,-+ /&%+ %+ *$% ,*%' %-% #$%&%'%'>

K%,

B&%+ M#$%&%'%' T%+#'%+

J#$+% #+*#- /*+%+ /#+%,%+ %+ /*+%+ #*%+ #$%&%'%'>

U*%+ M#$%&%'%' B&%+ M#$%&%'%'


9/24

K%,

B&%+ M#$%&%'%' T%+#'%+

4 D+% %+ -+%-%+ %-&%* -%%%+ %% %-#-%+ -%&%+>

K$#%+8D+%

K%,;U*%+

5 U%+ #-%P& &%%$-%+ #%+ #-%>

U%+ #-%

K%,

K*-% /+$%'%+ &%$%+>

A,*

B&%+ M#$%&%'%' T%+#'%+

U%+ #-%

U*%+ M#$%&%'%'

J-% /& &%*%-%+ *$%+,%-, %+ -+%-%+ &%%. A/%&% &%% %+

-+%-%+ &' -6 %$ #%+ #-%>

K%,

K$#%+ D+%

U%+ #-%

A/%&% &%% %+ -+%-%+ &' &,%$ %$ #%+ #-%>

K$#%+

U%+ #-%

K%, %*%# #*%+

P+%%+

B&%+ #$%&%'%' *%+#'%+ ,%-%+ ,&%% /+#$%+ #*%+ #$%&%'%'.

7 P+#+-%/%+P& +#+-%/-%+ '%8'% %+ *$-%* +%+ *$%+,%-, #$%&%'%'9 **%/

*%- *$&%*%, /%%>

% N% *#+% %,* %+ /$' %$ *$%+,%-, #$%&%'%'

& J%+-% %-*# #$%&%'%' *%+#'

6 P+#+-%/%+ %+ /$#-%+ ,,#% PSAK N. 101 *+*%+ P+%%+

L%/$%+ K#%+%+ S%$%'.

S'UDI KASUS MURABAHAH

B%+- S%$%' A%+%' U%* +$% /,%+%+ &%$%+ S#%%+ ,$%+ /+#,%'% &$%,

K$%%+9 &$#/% ,+ /++%+ %&%' $- K#&*% 70 PK.

A*%, /,%+%+ *$,* B%+- S%$%' A%+%' U%* /%% *%+% 10 A/$ 200C &

&%$%+ -*#'%+ S#%%+ %$ %$ K#&*% P$% +%+ %*%8%*% ,&%% &$-#*>

N%% B%$%+ > M,+ "+ K#&*% 70 PK

H%$% &%$%+ > R/. 240.000.000988 (,$%*#, #% /##' #*% $#/%').

U%+ #-% > R/. 40.000.000 ( #% /##' #*% $#/%')

P+$%'%+ > "#%+ %$ K#&*% P$%

P&%%$%+ > %-#-%+ ,*%' &%$%+ *$% -%+*$ B%+-


10/24

D,-+ > %$ '%$% &%$%+

L%++% > &%%$ +-, /+$%+ %$ #%+ %$ ,%/% -%+*$

B%+- S%$%' A%+%' U%* K$%%+ &&%+ %++% ,&,%$

R/.5.000.000 (% #*% $#/%')

P%% *%+% 10 A/$ 200C B%+- S%$%' A%+%' U%* +*## /$'+%+ S#%%+

+%+ -,/%-%*%+ ,&%% &$-#*>

N%% &%$%+ > M,+ "+ K#&*% 70 PK

H%$% /-- > B%+- S%$%' A%+%' U%* +%/%-%+ ,,#%

/$'*#+%+ %+ %-#-%+ %+ S#%%+ %'%

K#+*#+%+ > S*%$% +%+ 20 /% (,,#% -/#*#,%+ ALFO)

U%+ #-% > R/. 3.000.000 (,&%+ &%, #*% $#/%')

P+$%'%+ > B%+- S%$%' A%+%' U%* F%&%+ K$%%+

P&%%$%+ > %+,#$ ,6%$% $%*% ,%% 5 -% %+,#$%+

B%% %+,*$%, > R/. 10.000.000 (,/##' #*%)

B%% +*%$, > R/. 5.000.000 (% #*% $#/%')

D+% -*$%&%*%+ > R/. 100.000 (,$%*#, $) ,*%/ '%$ -*$%&%*%+

D+*% >

1. P$+,/ ,%$%' %+ /$#+%-%+ %% *$%+,%-, *$,* %+ /$'*#+%+ %+

*$-%* +%+ *$%+,%-, *$,*.

2. J#$+% %+ '%$#, %-#-%+ ' B%+- S%$%' A%+%' U%*9 -% &%+- ,%$%'

%-#-%+ /+%-#%+ -#+*#+%+ ,6%$% /$/$,+%9 %+*%$% %+ %+ *%- *$&%*%,

/%%>

%. P&%%$%+ #%+ #-% -/%% %$

&. P+$%%+ ,+ + %$ %$ %+ /&%%$%+ +-, %+-#* &%$%+ ,%/%

-%+*$

6. P+$%%+ #%+ #-% %$ S#%%+

. P$,*##%+ %-% %+ /+$%'%+ &%$%+ - S#%%+

P+$%%+ : % %+ &%% +*%$,

:. P+$%%+ /&%%$%+ %+,#$%+ ,%/% +%+ %+,#$%+ - *%


11/24

. P+$%%+ %+#,#$%+ - /%* %+ *%' %*#' */ **%/ &# &%%$ %+

&%%$ &$,%%8,%% %+,#$%+ -% (,%%* /#+%,%+ -%&%+++%)

'. P+$%%+ /#+%,%+ %+,#$%+ %+ *$*#+%- %+ &%+- &$-%+ /*+%+

,&,%$ 50 %$ %$+ %+ &# %*#' */ %+ &# *$%.

P$'*#+%+ /&%%%+ #$%&%'%'

H%$% &%$%+ R/. 240.000.000

D,-+ 240.000.000 ( R/. 14.400.000 )

H%$% &%$%+ ,*%' ,-+ R/. 225.00.000

O+-, %+-#* , K%+*%$ B%+- R/. 5.000.000

H%$% /-- &%$%+ R/. 230.500.000

U%+ M#-% N%,%&%' R/. 3.000.000

R/. 11.500.000

K#+*#+%+ > 20 R/. 11.500.000 G R/ 3C.300.000

P&%%%+ M#$%&%'%'

H%$% /-- &%$%+ R/. 230.500.000

K#+*#+%+ ,/%-%* R/ 3C.300.000

H%$% #% ,/%-%* R/. 2C.C00.000

U%+ #-% +%,%&%' ( R/. 3.000.000 )

S,% -%&%+ +%,%&%' R/. 22.C00.000

A+,#$%+ > R/. 240.000.000 ; 5 G 4C.000.000

P$, %+,#$%+ /-- > R/. 3C.300.000

M%$+ > R/. .700.000

J#$+% ,'#+%+ *$%+,%-, *$,* >

A P&%%$%+ #%+ #-% -/%% %$


12/24

P#*%+ U%+ M#-% R/. 40.000.000

K%, R/. 40.000.000

B. P+$%%+ ,+ + %$ %$ %+ /&%%$%+ +-, %+-#* &%$%+ ,%/%

-%+*$

(1) P+$%%+ &%$%+

P$,%%+ R/. 225.00.000

P#*%+ U%+ M#-% R/. 40.000.000

R-++ %$;-%, R/. 1C5.00.000

(2) P&%%$%+ +-, %+-#* &%$%+ ,%/% -%+*$ &%+-

P$,%%+ R/. 5.000.000

K%, R/. 5.000.000

) P+$%%+ #%+ #-% %$ S#%%+

K%, R/. 3.000.000

H#*%+ U%+ M#-% R/. 3.000.000

D P$,*##%+ %-% %+ /+$%'%+ &%$%+ - S#%%+

(1) P+$%'%+ &%$%+ (%-% #$%&%'%')

P#*%+ M#$%&%'%' R/. 2C.C00.000

M%$+ M#$%&%'%' D*%+#'-%+ R/ 3C.300.000

P$,%%+ R/. 230.500.000

(2) U%+ #-% %$ +%,%&%'

H#*%+ U%+ #-% R/. 3.000.000

P#*%+ M#$%&%'%' R/. 3.000.000

E P+$%%+ : %+,*$%, %+ &%% +*%$,

(1) P+$%%+ : %+,*$%, #$%&%'%'

K%,; R-++ +%,%&%' R/. 10.000.000


13/24

P+%/%*%+ : %+ #$%&%'%' R/. 10.000.000

(2) B%% +*%$,

K%, ; R-++ +%,%&%' R/. 5.000.000

R-++ +*%$, R/. 5.000.000

* P+$%%+ /&%%$%+ %+,#$%+ ,%/% +%+ %+,#$%+ - *%

(1) K%, R/. 4C.000.000

P#*%+ M#$%&%'%' R/. 4C.000.000

(2) M%$+ M#$%&%'%' D*%+#'-%+ R/. .700.000

P+%/%*%+ M%$+ M#$%&%'%' R/. .700.000

+ P+$%%+ %+#,#$%+ - /%* %+ *%' %*#' */ **%/ &# &%%$ %+

&%%$ &$,%%8,%% %+,#$%+ -% (,%%* /#+%,%+ -%&%+++%)

(1) T#+%-%+ %+,#$%+ - 4 (%*#' */ **%/ &# &%%$)

(%) P#*%+ M$#%&%'%' JT R/. 4C.000.000

P#*%+ M#$%&%'%' R/. 4C.000.000

(&) M%$+ M#$%&%'%' D*%+#'-%+ R/. .700.000

P+%/%*%+ M%$+ M#$%&%'%' R/. .700.000

(2) P+$%%+ +%

K%,;R-++ +%,%&%' R/. 3.000.000

R- D%+% K&%-%+ R/. 3.000.000

P$'*#+%+ > 30 R/. 100.000 G R/. 3.000.000

H P+$%%+ /#+%,%+ %+,#$%+ %+ *$*#+%- %+ &%+- &$-%+ /*+%+

,&,%$ 50 %$ %$+ %+ &# %*#' */ %+ &# *$%.

(1) P&%%$%+ %+#$%+ - /%*

K%, R/. 4C.000.000

P#*%+ M#$%&%'%' R/. 4C.000.000

(2) P&%%$%+ %+,#$%+ - %


14/24

(%) K%, R/. 4C.000.000

P#*%+ M#$%&%'%' R/. 4C.000.000

(&) M%$+ M#$%&%'%' D*%+#'-%+ R/. .700.000

P+%/%*%+ M%$+ M#$%&%'%' R/. .700.000

(6) B&%+ P*+%+ (M#?%,%') R/. 4.C50.000

K%, ; R-++ +%,%&%' R/. 4.C50.000

P$'*#+%+ > 50 %$ %$+ %+ &# *$% > 50 R/.

.700.0000 G R/. 4.C50.000

AKAD SA,AM

Pen-ertian akad salam

S%% &$%,% %$ -%*% A, ,%%: %+ %$*+% /+%'##%+ -%$+% /,%+%+ &%$%+

+$%'-%+ #%+ +% #-%. P%$% %' :-' +%%+% % %'%= (&%$%+8&%$%+

+,%-) -%$+% % ,+, #% & %+ %-#-%+ +,%- %%#/#+ &%$%+ %+

/$#%&-%+ *%- %% */%*. ,%-9 '%* %$ ,, /& -%$+% % ,%+%**#'-%+ &%$%+ *$,* -#%+ '%$ ,+*%$% %$ ,, /+#%9 % ,%+%*

*#'-%+ #%+ *$,*.

S%% %/%* :+,-%+ ,&%% *$%+,%-, %*%# %-% #% & %+% &%$%+ %+

$#%&-%+&# %% -*-% *$%+,%-, %#-%+9 %+ /& %-#-%+ /&%%$%+

#-% ,%+-%+ /+$%'%+ &%$%+ %+ &%$# %-#-%+ -#%+ '%$9 PSA- 103

+:+,-%+ ,%% ,&%% %-% #% & &%$%+ /,%+%+ (#,% :') +%+

/+$%+ -#%+ '%$ ' /+#% (#,% %') %+ /#+%,%++% -#-%+ '

/& (% #,%) /%% ,%%* %-% ,/%-%*% ,,#% +%+ ,%$%*8,%$%* *$*+*#. U+*#-

+'+%$ $,- %+ $#-%+9 /& &' +*% %+%+ %$ /+#%.

S%%9 *%- ,%% +%+ *$%+,%-, +9 %+- %$+% *# &'-%+ -%$+% *%- %%

'%$%$. W%%#/#+ &%$%+ %+ &%$# ,$%'-%+ -#%+ '%$9 '%$%9 ,/,:-%,9

-%$%-*$,*-9 -#%*%,9 -#%+**%, %+ %-*# /+$%'%++% ,#%' *+*#-%+ %+ ,/%-%*

-*-% %-% *$%.

T$%+,%-, ,%% &%,%+% #+%-%+ /%% +#,*$ /$*%+%+. B%'-%+9 %-% ,%% %/%*

#+%-%+ #+*#- &%+*# /*%+ +%+ *% ,*$%* /+-%*%+ %+ %-#-%+

/$+*%' (,%:=I A+*+9 1)9 %+*%$% %+ ,&%% &$-#*.


15/24

PENJUAL PE!EL"

1

2

3

1 P$+*%'%+ &+*#- /$#,%'%%+ /&%%%+ ,%$%'9 #+*#- ,6*$ /$*%+%+

,6%$% -'#,#, %% &+*#- BUMN ++&%+-. P$#,%'%%+ + &$*%+#+%%&

#+*#- +%#$-%+ /&%%+ /%% /*%+9 %+ -#%+ +#% '%,

/$*%+%+%+ %/%* -/%% /#&6 %*%# /$+*%' +%+ -%*% %+ /$#%,

/$%+ B#. D%+% :#+,-%+ /#% ,&%% &%% /&%%%+ /*%+.H% %+ *$/+*+ &%% + '%$#,%' %%+%'.

2 P$+*%' &+*#- &%+- /$*%+%+ ,%$%'. N%#+ -%+9 %+ /$#

/$'%*-%+ %%%' &%%%+% 6%$% &%+- #+*#- $+/%+ '%, /$*%+%+9

++%* % %-%+ +$% %% &+*#- /$#- %$ /*%+ %+ %% &+*#-

#%+.

3 M%-#-%+ /+$&*%+ ,#-#-. D%$%'8%$%' ,#$/#, /%+%+ %/%* +$&*-%+ ,#-#-

&$&%,, ,%% %+ %$%'8%$%' %+ --#$%+%+ /%+%+ %/%* ++,*%,-%+

%+%+% #+*#- /& ,#-#-.

Jenis Akad Salam

S%% %%%' *$%+,%-, #% & %+% &%$%+ %+ /$#%&-%+ &# %%

-*-% *$%+,%-, %-#-%+9 /& %-#-%+ /&%%$%+ #-% ,%+-%+ /+$%'%+

&%$%+ &%$# %-#-%+ -#%+ '%$.

S-% S%%

K*$%+%+

1 P& %+ /+#% +/%-%* %-% ,%%.

2 P& &%%$ -/%% /+#%.

3 P+#% +$%'-%+ &%$%+.


16/24

PENJUAL

12

3

2

3PE!EL"/PENJUAL PE!EL"

1aa

a

S%% P%$% %%%' %-,%+%-%+ #% *$%+,%-, ,%% %*# %+*%$% /,%+ /&

%+ /+#% ,$*% %+*%$% /+#% +%+ /%,- (,#//$) %*%# /'%- -*% %++%. H% +

*$% -*-% /+#% *%- - &%$%+ /,%+%+ %+ ,%+ -/%% /'%- %+ #+*#-

+%-%+ &%$%+ /,%+%+ *$,*.

S%% /%$% /$&'-%+ %,%-%+ %-% ,%% -#% *%- *$%+*#+ /%% %-%

/$*%% %*# %-% %+*%$% /+#% %+ /%,- *%-*$%+*#+ /%% %-% %+*%$% /&

%+ /+#%9 -% ,%+ *$%+*#+ %*%# +% ,%$%* *%- /$&'-%+.

Skema Salam Paralel

P$,#$+% ,%% +%+ ,%% &%,% '%+% /$,#$+% &%*-%+ /'%- -83

Perbedaan antara Salam. */r0ard. dan *uture

Salam */r0ard *uture

P++*#%+ '%$% %+

-#%+**%, /$#- %+

%-%+ -$-%+

S%%* -+$%- %* S%%* -+*$%- %* S%%* -+*$%- %*

P+$%+ &%$%+ D %,% /%+ ,,#%

+%+ -+*$%-

D %,% /%+ ,,#%

-+*$%-

T%- '%$#, %%

/+$%+ -%$+%

/& %*%# /+#%

/%* +#*#/

-%&%++% +%+

&$*#-%$ /,,.

P&%%$%+ '

/&

S%%* -+*$%- %*9

/& '%$#,

#+%, ,#$#' +%-+*$%- %+

,*##

S%%* &%$%+ *$%

%,% /%+ ,,#%

+%+ -+*$%-

S%%* %-#-%+

/&%+ %*%#

/+#%%+9 +,*$ '%$#, +/%+

#%+ 6%$+ '#,

%+ ,*%/ '%$ %-%+

/$,, %$-8* *'

%$-*.


17/24

B%$%+ %+ %-%+

+% &-

-+*$%-

B%$%+ %+ '%% %+

'%$#, #%' *#

/%,%$ (:#+&)9

##+% ,%%

#+%-%+ %%-+*$%- #% &

/$#- /$*%+%+.

S,#% +%+

-'+%- /&

%+ /+#% %+

%* -+*$%-

:$%$

B%$%+ %+

*$%+,%-,-%+

,*%+%$,%,.

U#+% :#*#$

/$#%&-%+-*%, %+ %,,*

-#%+%+.

T##%+ %*+%

-+*$%-

M&$-%+ %

-$% -/% /+#%

#+*#- /$#-,

L+#+ +% %+

,/-#%,

L+#+ +% %+

,/-#%,

Dasar S1ariah

Sumber Hukum Akad Salam

1 A8


18/24

D%$ /+%,%+ %*%,9 '%8'%% %+ %/%* &%*%-%+ -+*$%- %%%' ,&&>

1 B%$%+ %+ /,%+ *%- %% /%% %-*# %+ *+*#-%+.

2 B%$%+ %+ -$ 6%6%* %*%# *%- ,,#% +%+ %+ ,/%-%* %% %-%.

3 B%$%+ %+ -$ -#%*%,+% &' $+%'9 %+ /& ' #+*#- +%-

%*%# &%*%-%+ %-%.4 B%$%+ %+ -$ -#%*%,+% *%- ,,#% %-% **%/ /& +$%+%

5 B%$%+ *$%.

A/%&% &%$%+ %+ -$ *%- ,,#% -#%*%,+% %+ /& ' #+*#-

&%*%-%+ %-%9 %-% /& &$'%- %*%, /+&%%+ % ,%% %+ ,#%'

,$%'-%+. P&%*%%+ #+-+-%+ #*#- -,#$#'%+ &%$%+ /,%+%+9 %+

+%-&%*-%+ /+&%%+ ,#% % ,%% %+ *%' &%%$. D%/%* #% &$#/%

/&%*%%+ ,&%%+ /+$%'%+ &%$%+ /,%+%+ +%+ /+&%%+ ,&%%+ %

,%%.

PER,AKUAN AKUN'ANSI (PSAK !%#

Akuntansi untuk Pembeli

H%8'% %+ '%$#, 6%*%* ' /& %% *$%+,%-, ,6%$% %-#+*%+, >

1 P+%-#%+ /#*%+ ,%%9 /#*%+ ,%% %-# /%% ,%%* % #,%'% ,%% &%%$-%+

%*%# %'-%+ -/%% /+#%. M% #,%'% ,%% ,%-%+ ,&%% /#*%+ ,%%.

2 P+#-#$%+ % #,%'% ,%%.

M% #,%'% ,%% %% &+*#- -%, #-#$ ,&,%$ #%' %+ %&%%$-%+J#$+% >

D$. P#*%+ S%%

F$. K%,

M% #,%' ,%% %% &+*#- %,,* ++-%, ,&,%$ +% %%$ ,,' %+*%$% +%

%%$ %+ +% *$6%*%* % #,%'% ++-%, %+ ,$%'-%+ %-# ,&%% -#+*#+%+

%*%# -$#%+ /%% ,%%* /+$%'%+ % #,%'% *$,*.

% P+6%*%*%+ %/%&% +% %%$ &' -6 %$ +% *$6%*%*

J#$+% >

D$. P#*%+ U,%'%

D$. K$#%+

F$. A,* N+-%,

& P+6%*%*%+ %/%&% +% %%$ &' &,%$ %$ +% *$6%*%*

J#$+% >

D$. P#*%+ S%%

F$. A,* N+-%,

F$. K#+*#+%+

3 P+$%%+ &%$%+ /,%+%+

% J-% &%$%+ /,%+%+ ,,#% +%+ %-%9 %-% +% ,,#%*# +% %+ ,/%-%*.

J#$+% >

D$. A,* S%% F$. P#*%+ U,%'%


19/24

& J-% &%$%+ /,%+%+ &$&% -#%*%,+%.

1 N% %%$ %$ &%+ /,%+%+ %+ *$% +%+% ,%% %*%# &' *+

%$ +% &%$%+ /,%+%+ %+ *$6%+*# %% %-%9 %-% &%$%+ /,%+%+

%+ *$% #-#$ ,,#% +%+ +% %-%.

J#$+% >D$. A,* S%%

F$. P#*%+ S%%

2 J-% +% %%$ %$ &%$%+ /,%+%+ %+ *$% &' $+%' %$ +%

/,%+%+ %+ *$6%+*# %% %-% %-% &%$%+ /,%+%+ %+ *$% #-#$

,,#% +%+ +% %%$ /%% ,%%* *$% #-#$ ,,#% +%+ +% %%$

/%% ,%%* *$% %+ ,,'++% %-# ,&%% -$#%+.

J#$+% >

D$. P$,%+ A,* S%% (#-#$ /%% +% %%$)

D$. K$#%+ S%% F$. P#*%+ S%%

6 J-% /& *%- +$% ,&%%+ %*%# ,#$#' &%$%+ /,%+%+ /%% *%+%

%*#' */ /+$%+9 %-% >

1 J-% *%+% /+$%+ /$/%+%+9 %-% +% *$6%*%* /#*%+ ,%% ,&,%$

&%%+ %+ &# /+#' ,,#% +%+ +% %+ *$6%+*# %% %-%9

%+ #$+% %*%, &%%+ &%$%+ /,%+%+ %+ *$% >

D$. A,* S%% (,&,%$ #%' %+ *$%)

F$. P#*%+ S%%

2 J-% %-% ,%% &%*%-%+ ,&%%+ %*%# ,#$#'+%9 %-% /#*%+ ,%%

&$#&%' +% /#*%+ %+ '%$#, #+%, ' /+#% ,&,%$ &%%+ %+

*%- %/%* /+#' %+ #$+% >

D$. P#*%+ L%+8%+ P+#%

F$. P#*%+ S%%

3 J-% %-% ,%% &%*%-%+ ,&%%+ %*%# ,#$#'+% %+ /& /#+%

%+%+ %*%, &%$%+ /,%+%+ ,$*% '%, /+#%%+ %+%+ *$,* &' -6

%$ +% /#*%+ ,%%9 %-% ,,' %+*%$% +% *$6%*%* /#*%+ ,%% %+

'%, /+#%%+ %+%+ *$,* %-# ,&%% /#*%+ -/%% /+#% (%,#,

%+ +#% &%$%+ %+%+ %%%' /&)

J#$+%>

D$. K%,

D$. P#*%+ L%+8%+ P+#%

F$. P#*%+ S%%

J-% '%, /+#%%+ %+%+ *$,* &' &,%$ %$ +% *$6%*%* /#*%+ ,%%

%-% ,,'+% +% '%- /+#%.

J#$+% >

D$. K%,

F$. U*%+ P+#% F$. P#*%+ S%%


20/24

4 D+% %+ *$% %+ &$%-#-%+ ' /& %-# ,&%% &%%+ %+

-&%-%+.

J#$+% >

D$. D%+% K&%-%+ K%,

F$. D%+% K&%-%+ P+%/%*%+ D+%

D+% '%+% &' -+%-%+ -/%% /+#% %+ %/# +,%-%+ -%&%+9

**%/ ,+%% *%- %-#-%++% %%. H% + *%- &$%-# &% /+#% %+ *%-

%/# +#+%-%+ -%&%++% -%$+% 4orce majeur.

5 P+%%+

% P& +%-%+ % #,%'% ,%% %+ &$-%+ ,&%% /#*%+ ,%%.

& P#*%+ %+ '%$#, #+%, ' /+#% -%$+% *%- %/%* +#'

-%&%++% %% *$%+,%-, ,%% ,%-%+ ,6%$% *$/,%' %$ /#*%+ ,%%.

6 P$,%+ %+ /$' %# *$%+,%-, ,%% #-#$ ,&,%$ +% *$+%' &%%

/$'%+ %*%# +% &$,' %+ %/%* $%,%,. A/%&% +% &$,' %+ %/%*$%,%, &' $+%' %$ &%% /$'%+9 %-% ,,'+% %-# ,&%%

-$#%+.

P+#+-%/%+

% B,%$+% % #,%'% ,%%9 &%- %+ &%% ,+$ %#/#+ %+ &%%

,6%$% &$,%%8,%% +%+ /'%- %+.

& J+, %+ -#%+**%, &%$%+ /,%+%+ %+

6 P+#+-%/%+ %+ ,,#% +%+ PSAK NO. 101 *+*%+ P+%+ L%/$%+

K#%+%+ S%$%'

Akuntansi untuk Pen&ual

1 P+%-#%+ -%&%+ ,%%9 %-# /%% ,%%* /+#% +$% % #,%'% ,%%.

M% #,%'% ,%% %+ *$% ,%-%+ ,&%% -%&%+ ,%%.

2 P#-#$%+ -%&%+ ,%%9

J-% % #,%'% ,%% %% &+*#- -%, #-#$ ,&,%$ #%' %+ *$%.

J#$+% >

D$. A,* N+-%, (+% %%$)

F$. U*%+ S%%

J-% % #,%'% %% &+*#- %,,* ++-%, #-#$ ,&,%$ +% %%$.J#$+% >

D$. A,* N+-%, (+% %%$)

F$. U*%+ S%%

3 K%&%+ ,%% '+*-%+ /+%-#%++% (derecognation) /%% ,%%* /+$%'%+ &%$%+

-/%% /&.

J#$+% >

D$. U*%+ S%%

F$. P+#%


21/24

4 J-% /+#% %-#-%+ *$%+,%-, ,%% /%$%9 ,,' %+*%$% #%' %+ %&%%$-%+

' /& %'$ %+ &%% /$'%+ &%$%+ /,%+%+ %-# ,&%% -#+*#+%+ %*%#

-$#%+ /%% ,%%* /+$%'%+ &%$%+ /,%+%+ ' /+#% - /& %-'$.

J#$+% -*-% & /$,%%+>

D$. A,* S%% F$. K%,

P+6%*%*%+ -*-% +$%'-%+ /$,%%+9 -% #%' %+ &%%$-%+ ' /&

%-'$ %+ &%% /$'%+ &%$%+ /,%+%+ %-# ,&%% -#+*#+%+ %*%# -$#%+ /%%

,%%* /+$%'%+ &%$%+ /,%+%+ ' /+#% - /& %-'$.

J#$+% -*-% & /$,%%+ >

D$. U*%+ S%%

D$. K$#%+ S%%

F$. A,* S%%

P+6%*%*%+ -*-% +$%'-%+ /$,%+9 -% #%' %+ &%%$ ' /& %-'$

&' -6 %$ &%% /$'%+ &%$%+ /,%+%+.

D$. U*%+ S%%

F$. A,* S%%

F$. K#+*#+%+ S%%

5 P%% %-'$ /$ /%/$%+ -#%+%+9 /$,%%+ %+ /$' %# *$%+,%-,

,%% #-#$ ,&,%$ +% *$+%' &%% /$'%+ %*%# +% &$,' %+ %/%*

$%,%,. A/%&% +% &$,' %+ %/%* $%,%, &' $+%' %$ &%% /$'%+9

%-% ,,,'+% %-# ,&%% -$#%+.

P+%%+9 /+#% +%-%+ % #,%'% ,%% %+ *$% ,&%% -%&%+

,%%.

7 P+#+-%/%+9

% P#*%+ ,%% -/%% /$#,+ (%% ,%% /%$%) %+ - '#+%+

,*%

& J+, %+ -#%+**%, &%$%+ /,%+%+ %+

6 P+#+-%/%+ %+ ,,#% +%+ PSAK N. 101 *+*%+ /+%%+ L%/$%+

K#%+%+ S%$%'

I,US'RASI AKUN'ANSI AKAD SA,AM

M/dal Salam dalam Bentuk Uan- 'unai

'ransaksi

(dalam ribuan ru2iah#Pen&ual Pembeli

1 J%+#%$ 2013

P& &$-%+ %

,%% -/%% /+#% ,+%

R/100.000 ,6%$% *#+%.

K%, 100.000

U*%+ S%% 100.000

P#*%+ S%% 100.000

K%, 100.000


22/24

P+$%+ %-%+ %-#-%+

,*%' T 31 M%$* 2013;%,%

/,%+%+

31 M%$* 2013

B%$%+ -$ ' /+#%.

8B%$%+ %+ -$ ,,#%

%-%

8B%$%+ %+ -$ *%-

,,#% %-%

o J-% /& +$%

• N%+% &' *+

%$ +% %-% ,%%

(%,#,) +% &%$%+

R/ 120.000

• N%+% &' $+%'

%$ +% %-% ,%%

(%,#, +% &%$%+

R/5.000)

• A*%# -% %-#-%+

,%% /%$% +%+

& %,,* ,%%

+%+ '%$% R/5.000

o J#$+% /&%+

%,,* ,%%

o J#$+% /+$%'%+

%,,* ,%% -

/&.

o J-% /& *%-

+$%

P#% &$-%+

*%&%'%+ %-*#

P&

&%*%-%+

/,%+%+9 %+ /+#% #+%,.

P&

&%*%-%+

/,%+%+ %+

/& -

%+%+.

8 S%%* *$%

%+%+

8 S%%* %+%+

#% %,#,

U*%+ S%% 100.000

P+#%%+ 100.000

U*%+ S%% 100.000

P+#%%+ 100.000

U*%+ S%% 100.000

P+#%%+ 100.000

A,* S%% 5.000

K%, 5.000

U*%+ S%% 100.000A,* S%% 5.000

K#+*#+%+ S%% 5.000

P$#&%'%+ %-#-%+ ,6%$%

*-+, /$%,+%.

U*%+ S%% 100.000

U*%+ %+2 100.000

U*%+ %+2 10.000K%, 100.000

D%-#-%+ ,6%$% o44 balance

sheet

P#*%+ 20.000U*%+ S%% 100.000

A,* S%% 100.000

P#*%+ S%'% 100.000

A,* S%% 100.000

P#*%+ S%% 100.000

A,* S%% 5.000

K$#%+ 5.000

P#*%+ S%% 100.000

A,* S%% 5.000

K$#%+ 5.000

P#*%+ S%% 100.000

P$#&%'%+ %-#-%+ ,6%$%

*-+, /$%,+%.

P#*%+ L%+2 100.000

P#*%+ S%% 100.000

K%, 100.000

P#*%+ L%+2 100.000

D%-#-%+ ,6%$% o44 balance

sheet

K%, 120.000P#*%+ U,%'% 100.000


23/24

%+%+ #%

' /&

R/120.000

8 S%%* %+%+

#%9 %,#,

%+%+ #%

' /&

R/C0.000

A,* 120.000

K%, 20.000

P#*%+ 20.000

U*%+ S%% 100.000

A,* C0.000

U*%+ %+2 20.000

U*%+ %+2 20.000

K%, 20.000

U*%+ 20.000

U*%+ 20.000

K%, 20.000

P#*%+ L%+2 20.000

K%, C0.000

P#*%+ S%% 100.000

K%, 20.000

P#*%+ L%+2 20.000

J-% /'%- /+#% %%

,'+% -+%-%+ +%

,&,%$ R/5.000 +%

*$,* &%%$ ,6%$% *#+%

K$#%+ 5.000

K%, 5.000

D%+% K&%-%+8K%, 5.000

D%+% -+%-%+8

+%

5.000

'ransaksi den-an Pen1erahan Aset N/nkas

'ransaksi Pen&ual PembeliP+$%'%+ %,,* ++-%,

+%+ +% *$6%*%* R/30.000

N% W%%$ R/110.000

A,* 110.000

U*%+ S%% 110.000

P#*%+ S%% 110.000

A,* N+-%, C0.000

K#+*#+%+ 30.000

P+$%'%+ %,,* ++ -%,

+%+ +% *$6%*%* R/C0.000

N% W%%$ R/70.000

A,* 70.000

U*%+ S%% 70.000

P#*%+ S%% 70.000

K$#%+ 10.000

A,* N+-%, C0.000

P+6%*%*%+ *$%+,%-, %++%

%+ $%+ *%- &$&%

+%+ /+6%*%*%+ *$%+,%-,

%++% /%% *$ %

S'UDI KASUS AKAD SA,AM

P%% *%+% 15 %/$ 200C9 ,$%+ /*%+ %*%+ /%% &%+- ,%$%' #+*#-

+%/%*-%+ /&%%%+ ,%%. D% - ,%%' 2 '% %+ &,% *%+%.D%+%#-%+ %+% ,&,%$ R/. 12.000.000. Y%+ #+%-%+ #+*#- & &&* /% %+

/'%$%%+. P$-$%%+ #+*#- 2 '% ,%%'9 &,% +'%,-%+ C *+ &$%, ,#%' +9 &%

#% /$8- +% R/. 5.000. % %-%+ +$%'-%+ &$%, 3 %+ %.

P+,%%+ >

B%+- %-%+ +%/%*-%+ &$%, R/. 12.000.000 ; 5.000 G R/. 2400 -. B$%, *$,*

%/%* #% -&% /%% /'%- - 3 +%+ '%$% R/ 5.00;-. J% **% /+%/%*%+

R/. 5.00 2.400 - G R/. 13.440.000.

J% -#+*#+%+%> R/. 13.440.000 8 R/. 12.000.000 G R/. 1.440.000.

D#$+%>

S%%* &%+- &%%$-%+ %+%>P#*%+ ,%% R/. 12.000.000


24/24

K%, N%,%&%' R/.12.000.000

P%% ,%%* &%+- +$% &$%, 2.400 -

B%$%+ %%+%+ ,%% R/.12.000.000

P#*%+ ,%% R/. 12.000.000

P%% ,%%* /+#%%+ /%% /#'%- - 3

K%, R/. 13.440.000

B%$%+ %%+%+ ,%% R/. 12.000.000

K#+*#+%+ ,%% R/. 1.440.000

akad murabahah dan salam

Documents