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The objective of this study is to analyze and determine the murābahah financing system carried out at Bank Syariah Mandiri (BSM) of Banda Aceh in accordance with Islamic accounting reviews. This is a descriptive research with primary and secondary data directly obtained from research site, and variety of literatures respectively. The results of the study which was carried out at BSM, indicate that accounting for murābahah transactions has not been fully utilized in accordance with {(Penyataan Standar Akuntansi Keuangan (PSAK) (Statement of Financial Accounting Standards)} PSAK Number: 102. Similarly, some transactions cannot also be recorded because the bank expects the customer to purchase goods by providing a certain amount of funds. The recognition of the murābahah profit still uses the annuity method and the inventory of its assets has never been presented in the statement of financial position due to its unavailability by the bank. . Keyword: Islamic Accounting, Murābahah Financing, PSAK Number 102, Bank Syariah Mandiri.

REVIEW OF ISLAMIC ACCOUNTING ON MURĀBAHAH FINANCING ACCOUNTING ON ISLAMIC BANKING (STUDY IN BANK SYARIAH MANDIRI OF BANDA ACEH)