Penerapan Pembagian Hasil dan Praktik Akuntansi Pembiayaan Dalam Konsep Mudharabah

Abstract

This study aims to identify the steps in calculating the profit-sharing system and compare the suitability of the accounting treatment of mudharabah financing according to PSAK No. 105. This study was conducted at KSPPS. The type of research used is qualitative descriptive, utilizing primary and secondary data obtained through interviews and document collection. The findings of this study indicate that the method of calculating profit sharing in BMT uses Revenue Sharing. In contrast, PSAK explains that this method uses gross profit as the basis for distributing business results. There are many inconsistencies in the accounting practices applied by BMT based on PSAK No. 105. The recognition of expenses and receivables is by PSAK No. 105, but the recognition of investments, losses, gains, measurement, presentation, and disclosures is still not in line with PSAK No. 105.