Analisis Perlakuan Akuntansi Pembiayaan Mudharabah Pada PT.Bank Muamalat Indonesia,Tbk
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Institusion
STIE Indonesia Banking School
Author
Setia, Yuliani
Subject
HF5601 Accounting
Datestamp
2024-07-19 01:25:31
Abstract :
The purpose if this research is to discuss about Mudharabah Financing, where mudharabah financing is one of financing product in sharia bank as economic instrument in Islam based on profit sharing, where in mudharabah position accurately be understood as one of substitute instrument from interest rate system, so it can be implemented by sharia finance institution. In mudharabah agreement based on PSAK 105, adjustment of accounting behavior consist of two, there are accounting for the owner of fund and accounting for administrator of fund which consist of recognition mudharabah fund, measurement mudharabah investment, reduction of mudharabah investment value, loss, result, end of mudrabah agreement, presentation and disclosure This research used descriptive qualitative as a method, which means the type of this research is case study. The object in this research is mudharabah financing in PT. Bank Muamalat Indonesia Tbk, where PT. Bank Muamalat Indonesia Tbk is a banking company The result of this research is we can conclude that the application of sharia accounting in financing mudharabah profit sharing PT. Bank Mualamat Indonesia has done with good result,because the recording of transactions has done accordance to financial accounting standard. It can be seen from the recording transactions which recorded by PT. Bank Mualamat Indonesia Tbk, the application of both accounting recognition, measurement, presentation and disclosure of mudharabah financing in PT. Bank Muamalat Indonesia, Tbkin accordance with PSAK 105 on accounting mudarabah KEYWORDS: MUDHARABAH FINANCING, PSAK 105, MUDHARABAH ACCOUNTING
The purpose if this research is to discuss about Mudharabah Financing, where mudharabah financing is one of financing product in sharia bank as economic instrument in Islam based on profit sharing, where in mudharabah position accurately be understood as one of substitute instrument from interest rate system, so it can be implemented by sharia finance institution. In mudharabah agreement based on PSAK 105, adjustment of accounting behavior consist of two, there are accounting for the owner of fund and accounting for administrator of fund which consist of recognition mudharabah fund, measurement mudharabah investment, reduction of mudharabah investment value, loss, result, end of mudrabah agreement, presentation and disclosure This research used descriptive qualitative as a method, which means the type of this research is case study. The object in this research is mudharabah financing in PT. Bank Muamalat Indonesia Tbk, where PT. Bank Muamalat Indonesia Tbk is a banking company The result of this research is we can conclude that the application of sharia accounting in financing mudharabah profit sharing PT. Bank Mualamat Indonesia has done with good result,because the recording of transactions has done accordance to financial accounting standard. It can be seen from the recording transactions which recorded by PT. Bank Mualamat Indonesia Tbk, the application of both accounting recognition, measurement, presentation and disclosure of mudharabah financing in PT. Bank Muamalat Indonesia, Tbkin accordance with PSAK 105 on accounting mudarabah KEYWORDS: MUDHARABAH FINANCING, PSAK 105, MUDHARABAH ACCOUNTING
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