Analisis Penerapan PSAK 105 Dalam Transaksi Pembiayaan Mudharabah Pada Studi BMT Mandiri Abadi Syariah Kecamatan Medan Denai Kota Medan
Abstract
Institutions like Islamic cooperatives, Islamic pawnshops, and Baitul Maal Wa Tamwil (BMT) are garnering public attention. As an Islamic financial institution, BMT collects community funds and redistributes them through financing and loans to boost the regional economy. This study aims to understand the implementation of mudharabah financing and the application of its characteristics, recognition, measurement, presentation, and disclosure according to PSAKNo.105 at BMT Mandiri Abadi Syariah. The study collects data from interviews and documentation on accounting practices in mudharabah financing at BMT Mandiri Abadi Syariah using a qualitative descriptive approach based on PSAK105. The study's findings reveal that: 1) The recognition of mudharabah financing at BMT Mandiri Abadi Syariah needs to be fully compliant with regulations due to inadequate record-keeping when customers delay payments. 2) The measurement of mudharabah financing is deemed appropriate, utilizing cash-based recording upon receipt of payments. 3) The presentation of mudharabah in financial statements needs to be revised, failing to reflect actual values. 4) The disclosure of mudharabah is accurate, providing relevant information about transactions as required. 5) While the recognition, measurement, and disclosure of mudharabah transactions align with PSAK 105 regarding measurement and disclosure, there are still issues with recognition and presentation, needing to adhere to standards fully.
Downloads
References
Akbar, M. A. (2021). Penerapan Mudharabah pada BMT sebagai Solusi Ekonomi Umat. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 6(3), 827. https://doi.org/10.30651/jms.v6i3.10590
Astono, M. H., & Septiarini, D. F. (2018). Analisis Pembiayaan Akad Mudharabah dan Mus yarakah di Bank Syariah. Jurnal Ekonomi Syariah Teori Dan Terapan, 4(2), 53-54 https://www.bing.com/ck/a?!&p=d5f795be5f82c.
Atika, A. (2020). ANALISIS PENERAPAN AKUNTANSI SYARIAH SISTEM BAGI HASIL DALAM PROGRAM TABUNGAN BANK SYARIAH MANDIRI CABANG MEDAN. AT-TAWASSUTH: Jurnal Ekonomi Islam, 5(1), 163. https://doi.org/10.30829/ajei.v5i1.7920
Darmawan & Abdul H. (2018). PENERAPAN AKUNTANSI PEMBIAYAAN MUDHARABAH BERDASARKAN PSAK NO. 105 PADA BANK BNI SYARIAH KANTOR CABANG MIKRO KOTA PAREPARE: Jurnal Syariah dan Hukum Diktum, 16(1), 65-80.
Dewita, A., & Jalil, H. A. (2019). ANALISIS PENERAPAN PEMBIAYAAN MUDHARABAH MENURUT PSAK 105 PADA PERBANKAN SYARIAH Asri Dewita; H. Abd. Jalil Prodi Ekonomi Syariah STAI An-Nadwah Kuala Tungkal. Al-Mizan : Jurnal Ekonomi Syariah, 2(Desember), 16–28.
Hasibuan, H. T. (2020). Analysis of the Implementation of Statement of Financial Accounting Standards (PSAK) 105 on Mudharabah Financing. (105), 3199–3208.
Hayati, S. R., & Ramadhani, M. H. (2021). Analisis Kinerja Keuangan Bank Umum Syariah Melalui Pendekatan Islamicity Performance Index. Jurnal Ilmiah Ekonomi Islam, 7(2), 970–979. https://doi.org/10.29040/jiei.v7i2.2253
Ikatan Akuntan Indonesia. (2017). Akuntansi Perbankan. In Pencabutan PSAK 59: Akuntansi Perbankan Syariah (p. 5 https://web.iaiglobal.or.id). Retrieved from https://web.iaiglobal.or.id/assets/files/file_sak/exposure-draft/06_ED PPSAK 101 Pencabutan PSAK 59 .pdf
Irlanda, Mahayu Okta. (2017). ANALISIS PENERAPAN PSAK N0. 105 ATAS PEMBIAYAAN MUDHARABAH PADA BPRS BANGUN DRAJAT WARGA DAN BPRS MADINA MANDIRI SEJAHTERA YOGYAKARTA: SKRIPSI, Fakultas Ekonomi dan Bisnis, Universitas Negeri Yogyakarta
Katman, M. N., & Indrawati, R. (2020). Penerapan dan Kendala Akuntansi Akad Mudharabah pada Pembiayaan Perbankan Syariah Berdasarkan PSAK 105. Study Of Scientific and Behavioral Management (SSBM), 1(3), 70–80.
Lenzya, S. M., & Wirman. (2022). Analisis Pengakuan Akuntansi Sistem Bagi Hasil Atas Pembiayaan Akad Mudharabah Berdasarkan PSAK 105. Jurnal Ilmiah Wahana Pendidikan, 8(24), 400–417.
Muhammad, R., & Fahmie, A. Y. (2019). Analisis Perbedaan Kinerja Keuangan Bank Syariah. Al-Amwal: Jurnal Ekonomi Dan Perbankan Syariah, 11(2), 155–172. https://doi.org/10.24235/amwal.v11i2.4940
Nurhasanah, S., & Qadariyah, L. (2023). Analisis Penerapan Pembiayaan Mudharabah dan Musyarakah dengan Profit Margin Berbasis Bagi Hasil (Studi Kasus di BMT Makin Amin Kamal). Jurnal Iqtisaduna, 9(2), 318–333. https://doi.org/10.24252/iqtisaduna.v9i2.39223
Purwoko, S. (2017). ANALISIS PENERAPAN AKUNTANSI PEMBIAYAAN MUDHARABAH BERDASARKAN PSAK 105. Jurnal Profita Edisi 1
