Abstract- Sharia Bank is a bank whose operating procedures are guided by the Al-Qur'an and Al-Hadist as a source of Islamic law. This study aims to determine whether Murabahah accounting at PT Bank Muamalat Indonesia Lhokseumawe City Branch is in accordance with PSAK-102 Murabahah and what are the obstacles faced by PT Bank Muamalat Indonesia Lhokseumawe City Branch in implementing PSAK-102 Murabahah. In this study the method used is descriptive research method, the source of data obtained is directly by conducting interviews and looking at official documents at PT Bank Muamalat Indonesia Lhokseumawe City Branch. The results of this study can be concluded that the application of PSAK-102 Murabahah at PT Bank Muamalat Indonesia Lhokseumawe City Branch measurement, presentation, and reporting are in accordance with PSAK-102.