STUDI ANALITIS MENGENAI PROSEDUR AKUNTANSI MUSYARAKAH DAN RELEVANSINYA DENGAN PSAK 106 PADA BANK SYARIAH TUNAS MUDA

Abstract

Applying Islamic accounting principles consistently is crucial to Islamic banking's ability to successfully  serve the public. When presenting financial data and banking products based on fund raising and fund distribution,  these principles are used as a guide. Using the requirements of PSAK No. 106, the main focus of this study is to  assess the appropriateness of accounting implementation with relation to the recognition, measurement, presentation,  and disclosure of financial statements of musyarakah financing. This study was carried out at Bank Syariah Tunas  Muda. Both primary and secondary data sources were employed in this investigation. Interviews and documentation  were the methods employed in this study to acquire data. Quantitative descriptive methods were employed in data  analysis procedures. The purpose of this study is to assess if the Bank's musyarakah financing accounting  procedures are appropriate for PSAK 106. We must utilize this strategy to determine the cause, regardless of  whether this research is consistent or not.

Keywords: Islamic Bank, PSAK 106, accounting for Musharakah