dc.description.abstract | Sharia financing activities in Indonesia have experienced rapid growth,
this indicates that financial institutions are very concerned about the principles of
sharia in muamalah activities. The system presented by syari'ah bank and Baitul
Maal can be a solution of various conditions of deterioration and weakness of the
economy that is being experienced by the world today. In the principle of Islamic
syari'ah, they put forward the principles of openness, honesty, fairness, openness,
professional partnership, and universal. In practice, the whole principle is realized
with a profit-sharing system and abolishes interest-based transactions as practiced
by conventional financing. The practice of transactions in the use of funds and
interest that has been practiced so far has a lot of bad impact on the economy. One
form of financing products made by Islamic banking is Mudharabah Financing.
The purposes of this research are to To analyze the suitability of the
application of accounting conducted by Baitul Maal with standard PSAK 105 and
To find out how mudharabah financing process conducted by Baitul Maal. The
analysis of this research using qualitative system using narrative explaination by
the process of observing and interviewing at the BMT. The resultof this research
inditaced The accounting treatment applied by AL MUTHIIN BMT regarding the
recognition of mudharabah financing accounting is fully in accordance with
PSAK No. 105. Recognition of investments, profits, loss recognition, recognition
of receivables and recognition of expenses at Al Muthiin BMT are in accordance
with accounting standards PSAK No.105. The accounting treatment regarding
accounting measurements for mudharabah financing applied by Al Muthiin's
BMT is in accordance with PSAK No. 105. The accounting treatment regarding
the presentation of accounting for mudharabah financing applied by BMT Al
Muthiin is in accordance with PSAK No.105. The accounting treatment regarding
the disclosure of accounting for mudharabah financing applied by BMT
ALmuthiin is in accordance with PSAK No. 105. | en_US |