ANALISIS AKUNTANSI TABUNGAN MUDHARABAH BERDASARKAN PSAK 105 DI PERBANKAN SYARI’AH

Abstract

One of the primary fund-raising instruments in Islamic banking is mudharabah savings, which  use a profit-sharing arrangement between the fund manager (mudharib) and the fund owner  (shahibul maal). To guarantee accountability and transparency in financial reporting,  accounting procedures that adhere to applicable accounting standards and sharia principles  must be used. The purpose of this study is to examine how Islamic banks handle mudharabah  savings using Statement of Financial Accounting Standards (PSAK) 105. PSAK 105, pertinent  books, and scholarly journals were reviewed as part of the qualitative research technique. The  findings demonstrate that, generally speaking, Islamic banks' accounting handling of  mudharabah deposits has complied with PSAK 105, especially when it comes to the recognition,  measurement, and presentation of mudharabah funds as temporary syirkah funds. To fully  adhere to Islamic accounting standards, there are still variations in profit-sharing calculation  techniques in practice, which call for more open disclosure. As a result, it is anticipated that  regular application of PSAK 105 will enhance financial statement quality and boost public  confidence in Islamic banking.

Keywords: Mudharabah Savings, PSAK 105, Sharia Accounting, Islamic Banking.