ANALISIS PERLAKUAN SISTEM AKUNTANSI PENDANAAN MUDHARABAH RELEVANSINYA DENGAN PSAK NO. 105 (STUDI PADA PT PANIN DUBAI SYARIAH BANK)

Abstract

This research aimed to find out relevance between mudharabah accounting system with PSAK Number 105 about mudharabah of PT Panin Dubai Syariah Bank KCP Ngagel Surabaya consisting recognition, measurement, reporting, and exposure. Therefore, there search was qualitative with a case-study approach. While primary data were taken by using interviews. Meanwhile, secondary data were taken from companies’ documentation and books or articles which were related to. Mudharabah funding is a kind of funding which is based on cooperation akad between owner (shahibul maal) and fund manager (mudharib) in order to get profit with its sharing portion which had been decided in the beginning of akad. Moreover, nisbah sharing was applied by using Revenue Sharing. Furthermore, mudharabah was ruled in PSAK Syariah number 105 about mudharabah accounting, which set how treatment on recognition, measurement, reporting and exposure. There search result showed that treatment of mudharabah fund accounting system of PT Panin Dubai Syariah Bank had been implemented correctly from recognition, measurement, reporting, and exposure. From this fact, it could be concluded that principles of accounting and its operation of PT Panin Dubai Syariah Bank KCP Ngagel Surabaya were relevant with rules within PSAK Number 105.
Keywords: mudharabah, accounting system, PSAK number 105