The purpose of this research is to understand and to analyze the appropriateness of the implementation of PSAK (Pernyataan Standard Akuntansi Keuangan/Statement of Financial Accounting Standards) 102 (Revision 2013) towards akad murabahah (murabahah contract) in BMT Surya Asa Artha. This research used descriptive analysis method. The data gathering was conducted by using interview and library study methods. The sources used were secondary and primary data. According to the result of the research done in BMT Surya Asa Artha, it shows that the regulation of akad murabahah implementation has been accordance with the PSAK 102 (Revision 2013) regarding the recognition, the measurement, the presentation and the disclosure of akad murabahah