ANALISIS PSAK 105 – PEMBIAYAAN MUDHARABAH PADA BMT UGT SIDOGIRI SURABAYA

Abstract

This research aimed to find out the implementation of PSAK 105 about mudharabah financing of BMT UGT Sidogiri, Surabaya which included recognition, measurement, presentation, and disclosure. While, the population was BMT UGT Sidogiri, Surabaya. The research was qualitative. Moreover, in analyzing the data, the researcher compared objective conditions that occured in BMT with PSAK 105. Furthermore, in collecting the data, the researcher conducted interviews with authorities, collected information related to mudharabah financing in BMT, and collected data in the form of mudharabah financing documents. After then, the researcher started to analyze the data by having the suitability of the mudharabah financing treatment at BMT with PSAK 105. In the end, the analysis results were in the form of conclusion of whether all accounting treatment for mudharabah financing in BMT was in accordance with PSAK 105. The research result concluded BMT UGT Sidogiri, Surabaya did not fully implement the policy regarding the distribution of mudharabah financing in accordance with PSAK 105. This meant, there was a discrepancy in the recognition of investment in terms of its funds channeled by the owner, the recognition oflosses in the event of recognition of losses before the mudharabah contract ends with having allowance for investment losses, and disclosures in terms of disclosures for allowance for investment losses. However, the recognition of profits, recognition of receivables, and recognition of expenses, measurement and presentation was in accordance with PSAK 105.
Keywords: recognition, measurement, presentation, disclosure.