| Summary: | This research aims to identify the obedience of muharabah transaction
implementation which occurred in PT. NTB of Syari�ah Unit based on
Mu�amalah Islamic law analyzed by Syafi�i thought, Hambali thought and
Capital and Profit in Islamic perspective and based on PSAK No. 102
(Murabahah Accountancy).
This research applies interview technique and file data collection as data
collecting technique and finding data source from primary and secondary data.
The writer succeed obtaining data as accounting report of PT. NTB Bank of
Syari�ah Unit 2010, publication paper of accounting report Murabahah contract
sample, official report of goods handover, payment bill, application letter of
budgeting. Analysis method applied is qualitative data analysis technique which
conducted through comparing implementation in PT. NTB Bank of Syari�ah Unit
with Mu�amalah Islamic law and PSAK No. 102. Based on research finding and
investigation becomes assessment basic in evaluation.
The research successively shows that murabahah implementation in PT.
NTB Bank of Syari�ah unit is varied based on Mu�amalah Islamic law and PSAK
No. 102 based on Hanafiah Islamic scholar there are 20 (twenty) applied
requirements in analysis and there are 9 fulfilled requirements and 11 unfulfilled
trading requirements. Based on Maliki thought there are 9 applied requirements in
analysis and there are 7 fulfilled requirements and 2 unfulfilled trading
requirements of trading. Based on Syafi�i there are 10 applied requirements in the
analysis and 8 (eight) fulfilled requirements and 2 unfulfilled requirements of
trading. Based on the Hanbali thought, there are 10 applied requirements in the
analysis and 6 fulfilled requirements and 4 unfulfilled requirements of trading.
Based on the Islamic Perspective observed from capital and profit aspects, there
are 8 applied criteria in the analysis and 5 fulfilled criteria and 3 unfulfilled
criteria. And based on PSAK 102 that is from 24 criteria, there are 16 fulfilled
criteria and 8 unfulfilled criteria. In the implementation all existing trading
requirements and criteria should be obedient, it caused if one of trading
requirement is unfulfilled therefore the murabahah transaction considered illegal
and also will affect on accounting report arrangement.
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