Akuntansi Syariah - Ebook written by Firdaus Furywardhana, SE., SS., MSI. PSAK tentang Akuntansi Istishna, PSAK tentang Akuntansi Mudharabah. mudharabah financing practices, where the profit sharing calculation is done after the .. PSAK point 22 that is the recognition of mudharabah business income in practice it .. Jurnal Ekonomi, Manajemen dan Akuntansi Islam Imanensi. KAJIAN KESESUAIAN PERLAKUAN AKUNTANSI MUDHARABAH DENGAN PSAK NO PADA KOPERASI SYARIAH LAMONGAN.


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These results indicate that the procedure is carried out on the financing of PT. Indonesia's population of Muslim majority and many members of the community who are reluctant associated with conventional banks, is a great psak 105 akuntansi mudharabah for financial institutions based on Islamic principles.

Thecalculationofprofitsharingusingthemethodof profit loss sharing or revenue sharing will have different consequences.

Akuntansi Transaksi Investasi Mudharabah

The method of calculating revenue sharing will be relatively easy because the syariah financial institution only calculates the revenue received then the results are distributed to the customer according to the contribution of each party'sfunds. Ifthebankusesaprofit-sharingsystemwhereprofitsharingiscalculatedfromnetincome after deducted by bank fees, then the likelihood is that the revenue earned by the owners will be less.

The other role of syari'ah bankingisasacollectoroffunds. Thefunctionofsyari'ahbankingasacollectingofthirdpartyfundsor mudharib in carrying out its psak 105 akuntansi mudharabah must be adjusted with the MUI Fatwa No.

Akuntansi Transaksi Investasi Mudharabah

In the profit sharing system, Funds mudharabah financing as well as fund raising mudharabah deposit in a shari'ah business,businessmenarerequiredtobetrustworthy,fairanddonotdowrongdoerswhopracticebased ontheprinciplesofshari'ah.

First, the principle of fraternity ukhuwah ,whichmeansthattheformofsocialinteractionwiththeaimtoobtainbenefitsbasedonthe spiritofhelphelpsincarryingoutitstransactions.

Thisprincipleisbasedontheprincipleofknoweach other ta'aruf ,mutualunderstanding tafahum ,mutualhelp ta'awum ,mutualguarantee takaful and synergize tahaluf.

Third, the benefit maslahah implies that all formsofkindnessandbenefitthatdimensionallyworldlyandukhrawi,materialandspiritual,aswellas individualandcollective,andmustmeettheelementsthatthegoaloftheprovisionofshari'ah maqasyid syari'ah Maintenance of religion dienreason aqldescendants naslsoul nafsand property maal.

Fourthisthebalance tawazum whichmeansabalancethatemphasizesthevalueofbenefitthat isnotdirectedonlytoshareholders,butitsusefulnessmustbebalancedbetweenmaterialandspiritual aspects,betweenprivateandpublicaspects,betweentherealsectorandthefinancialsectorandbetween business and social sectors.

The fifth principle is univeralism syumuliyah which means that shari'ah transactionscanbedoneby,withandforallpartieswithoutdistinctionoftribe,religion,taste,andclass rahmatanlil'alamin.

Akuntansi Transaksi Investasi Mudharabah

Fromtheabovedescriptioncanbeconcludedthatthevaluesofjusticeisoneofthefundamentalvaluesin psak 105 akuntansi mudharabah principle of Shari'ah transactions that must be applied to the system for good results on the distribution of funds and in raising funds.

The reason researchers do research in BPRS Asri Madani Nusantara with the topic of mudharabah financing and mudharabah deposits because the BPRS has experienceinmudharabahfinancingtransactionsandmudharabahdeposits.

ShariahEnterpriseTheory AccordingtoTriyuwono theconceptofshariahenterprisetheoryisgenerallydeveloped basedonthemetaphorofzakatwhichbasicallyhasthecharacterofbalancebetweenmasculinevalueand feminine value.

Shariah enterprise theory SET psak 105 akuntansi mudharabah the egoistic masculine value with altruistic value feminine ,materialvalue masculine withspiritualvalue feminine andsoon. Theconcreteform of balance in Islamic shari'ah is zakat which is metaphorized into zakat which has egoistic-altruistic, spiritual-materialvaluesandindividual-jama'ah Triyuwono, StewardshipTheory Stewardship theory by Donaldson and Psak 105 akuntansi mudharabahwas designed by researchers to examine situations where the executives inside the company as servants can be motivated to act in the best possible way with the principal.

Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

This theory describes a situation in which managers are not motivated by individual goals but rather aimed at their primary outcome goal for the benefit of the organization.

Stewardship theory has a psak 105 akuntansi mudharabah and sociology base that has been designed in which executives act as stewards motivated to act in accordance with the wishes of the principal, in addition stewardbehaviorwillnotleavetheorganizationbecausethestewardstrivestoachievethegoalsorgoals of the organization.

The core concept of the stewardship theory is the co-work that is built together to maintain the existence of entities.

The application of stewardship theory in this research is considered that in the contract cooperation contract for the shareholders shahibul maal with the fund psak 105 akuntansi mudharabah mudharib in understanding the profit sharing system in the product Mudharabah, namely: Furthermore,thethird,sharingequitablywherethebankastheownerofthebridging fund between shahibul maal bank and the user of funds mudharib through the effort to collect or channelfundsthroughtheprincipleofprofitsharingbysharingtheresultsinaccordancewithprevious agreements, and provide information honestly To the shahibul maal in the absence of engineering elementssothatbothpartiesnoonefelttarnishedbecauseoftheformofinjustice.

AKAD MUDHARABAH by Syarafina Abdullah on Prezi

JusticeInIslam Literally,adlcomesfromameaningfulword;First,straightenorsitstraight,toamendorchange; Second, fleeing, departing or dodging from one wrong path to another right path; Third, equal or equivalent or equal; Fourth, balancing or compensating, comparable or in a balanced state.

While etymological, justice in Arabic and Al Quran is derived from Adl word meaning soul or istiqomah. Secondly, tyranny an element that harms oneself, others, or the environment. The essence of tyranny dhulm is to put somethingoutofplace,togivesomethingnotofitssize,qualityandtempo,totakesomethingthatisnot right and to treat something inconsistent psak 105 akuntansi mudharabah its position.


The third, maysir gambling and speculative elements. The essence of maysir is any transaction that is speculative or gambling.