SIKLUS AKUNTANSI PERBANKAN SYARIAH: JURNAL UMUM (2)

Summary

The video explains the process of recording Islamic banking transactions in a general journal. It covers a range of activities including deposits, profit sharing, murabahah financing, and mudharabah accounts. The speaker walks through various transactions, emphasizing the importance of understanding debit and credit positions in each case. The detailed journal entries are supported by real-world examples, focusing on accurate account classifications such as cash, receivables, deferred margins, and profit sharing. The tutorial also highlights the use of Excel formulas for summing up transactions, ensuring the balance between debit and credit, and moving onto ledger entries.

Takeaways

• 😀 The session focuses on accounting transactions in Islamic banking, with specific examples related to general journals and financial transactions.
• 😀 The first transaction discussed involves a deposit from PT Perak for musyarakah financing profit sharing, where the special account is cash and the credit is profit sharing.
• 😀 On April 18, the script discusses a murabahah transaction where PT Jaya makes a deposit to pay installments for murabahah financing, with deferred and net murabahah profit margin adjustments.
• 😀 The importance of determining which account goes into debit and which into credit is highlighted throughout the script.
• 😀 A cooperation agreement transaction is covered, detailing the purchase of an Innova car on credit and the corresponding impact on murabahah receivables and deferred murabahah margin accounts.
• 😀 When murabahah receivables increase, they are recorded in the debit section, and murabahah asset inventory and margin adjustments go into the credit section.
• 😀 On April 23, the deposit from Mr. Ghofur to pay the profit sharing of mudharabah financing is recorded with cash in debit and profit sharing in credit.
• 😀 A transaction on April 24 involves a new mudharabah deposit account opened with a cash deposit, categorized as a temporary syirkah fund.
• 😀 A giro transaction on April 26 is recorded for Mr. Rifki withdrawing 30 million in cash, using the giro wadiah savings type.
• 😀 Employee salaries and office rent are covered on April 27, showing typical expense transactions for a bank, with cash decreasing for both salaries and office rent payments.
• 😀 The final part of the script includes a reminder to correctly sum up the transactions using a formula to ensure the general journal is balanced and accurate.

Q & A

What is the purpose of the transaction on April 17, 2009, involving PT Perak?

The purpose of the transaction is to receive a deposit of 5,000,000,950,000 in cash to pay profit sharing for musyarakah financing.

Which accounts are affected in the journal entry on April 17, 2009?

The affected accounts are 'Cash' (debit) and 'Profit Sharing of Musyarakah Financing' (credit).

What is the significance of the deferred murabahah margin account mentioned on April 18, 2009?

The deferred murabahah margin account is used to record profits from murabahah financing that have been earned but not yet received in cash.

How does the transaction on April 18, 2009, handle murabahah receivables?

The murabahah receivables account is debited because the bank receives money for murabahah installment payments.

What distinguishes the murabahah profit margin from the deferred murabahah margin in the journal entry?

The murabahah profit margin is recorded when the bank earns and receives the profit, while the deferred murabahah margin represents profit earned but not yet received.

What type of contract is involved in the transaction on April 21, 2009, regarding the sale of an Innova car?

The transaction involves a murabahah contract, where the customer buys the car at a selling price of 450,000,000, with a margin of 75,000,000, paid in installments.

Why is murabahah receivables debited and murabahah asset inventory credited in the journal entry on April 21, 2009?

Murabahah receivables is debited because the bank is expecting future payments from the customer, while the murabahah asset inventory is credited to reflect the sale of the asset.

What accounts are impacted when Mr. Ghofur deposits cash on April 23, 2009, for profit sharing in mudharabah financing?

The accounts impacted are 'Cash' (debit) and 'Profit Sharing of Mudharabah Financing' (credit).

What is the purpose of the deposit made by Mrs. Nurul on April 24, 2009?

The purpose of the deposit is to open a new mudharabah deposit account with a deposit of 65,000,000.

What is the distinction between giro wadiah and other types of savings mentioned in the transcript?

Giro wadiah is a type of savings account where customers can deposit and withdraw money using checks, as opposed to other accounts like mudharabah deposits.

Why is employee salary payment classified as an expense in the journal entry on April 27, 2009?

Employee salary payment is classified as an expense because it is a cost incurred by the bank for its operations, and expenses are recorded in the debit column.

What are the steps to ensure that the journal entries are balanced at the end of the month?

To ensure that journal entries are balanced, the total of the debit section is added using the SUM formula, and the same is done for the credit section. Both totals should match.