Akuntansi Murabahah, Salam, dan Istishna (International)

In a murabahah transaction, the seller must:

• Hide the original cost of the item

• Disclose the cost and profit margin to the buyer

• Charge interest on the purchase

• Deliver the item before the price is agreed upon

According to PSAK 102, revenue from murabahah is recognized:

• At the time of signing the contract

• When the payment is received

• When the goods are delivered and the contract is binding

• When profit is realized

If payment in murabahah is deferred, the additional amount is treated as:

• Interest

• Penalty

• Profit margin

• Donation

In accounting for murabahah receivables, Islamic financial institutions shall:

• Recognize them at fair value

• Measure them at amortized cost

• Recognize them only when fully paid

• Offset them with liabilities

Which of the following is *not* a characteristic of murabahah?

• Based on cost-plus pricing

• Requires ownership before selling

• Involves interest

• Requires full disclosure of cost

When murabahah goods are damaged before delivery, the risk is borne by:

• Buyer

• Bank

• Government

• Jointly

A key principle in murabahah is:

• Profit is speculative

• Profit is based on market value

• Profit is fixed and disclosed

• Profit depends on demand

Salam contract is best defined as:

• Sale of goods for future delivery with advance payment

• Sale of goods on credit

• Leasing of goods

• Partnership in agriculture

In salam, the buyer must pay:

• Partial payment at signing

• Full payment at delivery

• Full payment in advance

• Installments over time

According to PSAK 103, revenue from salam is recognized when:

• The contract is signed

• The goods are received

• Payment is made

• Profit is calculated