Abstract:
This study aims to know the implementation of Murabahahh financing in
Sulselbar Syariah Bank Makassar and the conformity of its implementation to PSAK
No. 102. This study used descriptive comporative method to describe and indicate
the condition deeply the implementation of Murabahahh financing in PT Bank
Sulselbar Syariah Makassar. The result of this research indicated that the
implementation of Murabahahh financing in PT Bank Sulselbar Syariah Makassar
has been suitable with PSAK 102 which sale and purchase agreement with the selling
price of goods at cost plus an agreed profit which the seller must disclose the
acquisition cost of the item to the buyer.
