IMPLEMENTASI AKAD MUDHARABAH BERDASARKAN PSAK 105 TENTANG AKUNTANSI MUDHRABAH DAN FATWA DSN MUI PADA PRODUK PEMBIAYAAN DI BANK SYARIAH MANDIRI KCP LAWANG

  • Tisa Arifi Putriani Universitas Yudharta Pasuruan
  • Muhammad Fahmul Iltiham Universitas Yudharta Pasuruan
Keywords: Implementation of Mudharabah Agreement, PSAK 105 Mudharabah Accounting, DSN Fatwa, Financing

Abstract

In a financing transaction that is sacrificed, the Sharia Mudharabah contract is a very familiar transaction agreement for the world of sharia finance today, because the mudharabah contract itself is a contract of cooperation between the two parties, where one party acts as the owner of capital and the other party acts as the capital manager of a certain business with profit sharing ratio (profit) according to the agreement between the two parties. Because the purpose of this study is to determine the implementation (implementation) of the mudharabah contract in financing products at Bank Syariah Mandiri KCP Lawang. Then based on the results of the study it is known that the implementation (implementation) of the mudharabah contract on financing products at Bank Syariah Mandiri KCP Lawang is in accordance with the accounting standards in PSAK 105 on Mudharabah Accounting and also in accordance with sharia reviews based on the DSN MUI Fatwa regarding Mudharabah Financing. The application of the mudharabah contract at Bank Syariah Mandiri is found in the work shop financing product with the type of working capital financing to customers.

References

Kasmir, 2001, “Bank dan Lembaga Keuangan Syariah”, Jakarta: PT. Raja Grafindo Persada.

Ismail, 2010, “Manajemen Perbankan Dari Teori Menuju Aplikasi”, Jakarta: Kencana

www.syariahmandiri.co.id diakses pada tanggal 10 November 2018

Janwari, Yadi,2015,Lembaga Keuangan Syariah, Bandung : PT. Remaja Rosdakarya

Nurhasanah, Neneng,2015,Mudharabah dalam Teori dan Prektek, Bandung : PT. Refika Aditama.

Harahap, Sofyan S., 2010, Akuntansi Perbankan Syariah (PSAK Syariah Baru). Jakarta : Penerbit LPFE Usakti

Dewan Syariah Nasional MUI, 2014.,Himpunan Fatwa Keuangan Syariah, Jakarta : Penerbit Erlangga

Sugiyono, Metode Penelitian Kuantitatif dan Kualitatif dan R&D, Bandung, ALFABETA, 2012

Nizar, M. N. M. (2016). PENGARUH PEMBIAYAAN MUDHARABAH TERHADAP PENINGKATKAN KESEJAHTERAAN PELAKU UMKM (studi kasus BMT Maslahah Capang Pandaan). MALIA (TERAKREDITASI), 7(2), 287-310.

Nizar, M. N. M. (2015). STRATEGI PENGEMBANGAN MARKETING (Studi Kasus di BRPS Adil Makmur Karangploso Malang). MALIA (TERAKREDITASI), 7(1).

Published
2019-12-02
Section
Artikel