PENERAPAN SISTEM BAGI HASIL DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH

Abstract

Along with the sharia economic development, Islamic financial institutions are required to be
more optimal in managing their financial activities. This research is aimed to find out the procedures,
the accounting treatment, and the calculation of Mudharabah with reference to SFAS No. 105. The
subject of this research is Sharia Financial Service Cooperative (KJKS) Muamalah Berkah Sejahtera
Surabaya. The analysis technique has been done by using qualitative descriptive, in which the data has
been obtained from the company is analyzed and compared with the existing theories.
The result of the research shows that KJKS Muamalah Berkah Sejahtera Surabaya has run the
procedure of mudharabah financing well, the process of providing information in terms of mudharabah
financing has been done, pillars and terms of mudharabah financing has been fulfilled, mudharabah
financing has been documented, and investment activities which has been financed is in accordance
with Islamic principles. Moreover, KJKS Muamalah Berkah Sejahtera Surabaya has implemented the
accounting treament and the calculation of profit sharing in accordance with the SFAS No. 105 quite
well in terms of recognizing, measuring, presenting and performing disclosure.
Mudharabah financing recognition is carried out on the delivery of the capital, when the revenue
acquisition of profit sharing, and the return mudharabah capital. The presentation of mudharabah
financing in the financial statements on the balance sheet component on the next side of assets, profit /
loss is presented in the form of grouping of revenues and expenses according to the characteristics of
transactions, and disclosures are presented in the recording to the financial statements.
Keywords: Sharia Finance, Mudharabah financing, profit sharing.