ANALISIS PENERAPAN AKUNTANSI BERDASARKAN PSAK 105 PADA PEMBIAYAAN MUDHARABAH DI BMT SUMBER BAROKAH PULAU RAKYAT
Abstract
Mudharabah is a form of cooperation between the owner of the fund (shahibul mal) and the manager of the fund (mudharib) in which the business profits are divided according to the mutual agreement made at the beginning of the agreement. The formulation of the problem in this study is how the mudharabah financing mechanism in BMT Sumber Barokah Pulau Rakyat. The purpose of this study was to determine whether the application of accounting treatment regarding the recognition, measurement, presentation and disclosure of mudharabah financing at BMT Sumber Barokah Pulau Rakyat was in accordance with PSAK 105. The research method used was a qualitative method using descriptive analysis. Data collection techniques used by the author are interviews and documentation. The results of the study stated that the accounting treatment of mudharabah financing at BMT Sumber Barokah Pulau Rakyat was carried out properly and in accordance with PSAK 105 starting from the recognition, measurement, presentation, and disclosure of financing.
Keywords
Full Text:
PDFReferences
Adab Maulana Ahmad Rosyda. (n.d.). Analisis Penerapan PSAK 105 Terhadap Akuntansi Pembiayaan Mudharabah (Studi Kasus Pada PT. Bank Tabungan Negara (Persero) Kantor Cabang Syariah Malang. Skripsi. Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim, 2017.
Aliyah. (2015). Analisis Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 105 Pada Pembiayaan Mudharabah di Bank Muamalat Indonesia, Jakarta. Fakultas Ilmu Dakwah dan Komunikasi Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Asri Dewita, H. Abd. Jalil. (2019). Analisis Penerapan Pembiayaan Mudharabah Menurut PSAK 105 Pada Perbankan Syariah. Prodi Ekonomi Syariah STAI An-Nadwah Kuala Tungkal.
Dewan Syariah Nasional No.07/DSN-MUI/2000. (2003). Tentang Pembiayaan Mudharabah (Qiradh).
Harahap, S. S. (1999). Akuntansi Islam, Jakarta. Bumi Aksara.
Indonesia, I. A. (2002). Pernyataan Standar Akuntansi Keuangan, No. 59. Jakarta: Salemba Empat.
Kurniasari, Astri, Wahyu. (2013). Evaluasi Penerapan Akuntansi Pembiayaan Mudharabah Dengan PSAK No. 59 dan PSAK No. 105 Pada KJKS BMT Bina Ummat Sejahtera Yogyakarta. Skripsi. Fakultas Ekonomi Universitas Negeri Yogyakarta.
DOI: https://doi.org/10.30596/jakk.v5i1.9834
DOI (PDF): https://doi.org/10.30596/jakk.v5i1.9834.g7198
Refbacks
- There are currently no refbacks.
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is abstracting & indexing in the following databases:
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
MAGISTER AKUNTANSI UMSU