This study aims to find out the application of accounting standards PSAK 102 on murababah financing at BMT BIF and BMT SPA Yogyakarta. The type of research used is qualitative, with field research data used was primary and secondary data sources. This research was conducted at BMT BIF and BMT SPA Yogyakarta. In collecting data, the techniques that were used are observation, interviews, and documentation. Interviews were held with accountants and managers of BMT BIF and BMT SPA. Whereas, the data analysis uses descriptive analysis. The results showed that in presenting the financial statements of BMT BIF and BMT SPA have used standard accounting following PSAK 102. On Murabahah financing, includes recognition, measurement, and presentation.