This research aims at finding out the implementation or the murabahah accounting service for business capital financing based on PSAK No. 102 in Bank Syariah Mandiri of KCP Katamso. The method used in this research was descriptive qualitative by conducting interview to the marketing division about murabahah accounting service in Bank Syariah Mandiri of KCP Katamso as well as document taking related to murabahah financing. The research result shows that most of murabahah accounting service implemented is already in accordance with PSAK No. 102, but there is a difference about profit margin method, i.e. BSM KCP Katamso used annuity profit margin method, while in PSAK the requirement profit margin is counted proportionally.