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Istiqomah, Iis
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Journal : Neraca Manajemen, Akuntansi, dan Ekonomi

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IMPLEMENTASI AKUNTANSI MUDHARABAH SESUAI PSAK 405 PADA PRODUK TABUNGAN HAJI IB MASLAHAH DI BANK JABAR BANTEN SYARI’AH KANTOR CABANG PEMBANTU MAJALAYA Istiqomah, Iis; Dzikrayah, Fithri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akuntansi Mudharabah sesuai dengan PSAK 405 pada produk Tabungan Haji iB Maslahah di Bank Jabar Banten Syari’ah Kantor Cabang Pembantu Majalaya. Latar belakang penelitian ini didasarkan pada pentingnya penerapan standar akuntansi syari’ah dalam meningkatkan transparansi, akuntabilitas, dan kepatuhan terhadap prinsip syari’ah dalam praktik penghimpunan dana perbankan syari’ah. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui empat tahapan: studi pendahuluan, pengumpulan data, analisis, serta evaluasi dan penarikan kesimpulan. Data diperoleh melalui studi dokumentasi, wawancara, dan kajian pustaka yang relevan. Hasil penelitian menunjukkan bahwa Tabungan Haji iB Maslahah menggunakan akad Mudharabah Mutlaqah dengan skema nasabah sebagai shahibul maal dan bank sebagai mudharib. Proses pencatatan, pengakuan, serta penyajian transaksi sudah sesuai dengan ketentuan PSAK 405, terutama terkait pembagian nisbah keuntungan, serta pengungkapan informasi yang jelas dan relevan. Selain itu, produk ini memiliki daya tarik kompetitif seperti bebas biaya administrasi, pendaftaran haji sejak dini melalui integrasi dengan SISKOHAT, dan kemudahan transaksi digital. Temuan penelitian ini menegaskan bahwa implementasi PSAK 405 pada produk Tabungan Haji iB Maslahah tidak hanya memastikan kepatuhan terhadap standar akuntansi syari’ah, tetapi juga memperkuat kepercayaan masyarakat terhadap layanan perbankan syari’ah Kata Kunci: Akuntansi Mudharabah, Perbankan Syari’ah, PSAK 405, Tabungan Haji Abstract This study aims to analyze the implementation of Mudharabah accounting in accordance with PSAK 405 on the iB Maslahah Hajj Savings product at Bank Jabar Banten Syari’ah Majalaya Branch Office. The background of this study is based on the importance of implementing sharia accounting standards in improving transparency, accountability, and compliance with sharia principles in the practice of collecting Islamic banking funds. The research method used is descriptive qualitative through four stages: preliminary study, data collection, analysis, and evaluation and drawing conclusions. Data were obtained through documentation studies, interviews, and relevant literature reviews. The results of the study indicate that iB Maslahah Hajj Savings uses a Mudharabah Mutlaqah contract with a scheme of the customer as shahibul maal and the bank as mudharib. The process of recording, recognizing, and presenting transactions is in accordance with the provisions of PSAK 405, especially regarding profit sharing ratio, and clear and relevant information disclosure. In addition, this product has competitive attractions such as free administration fees, early hajj registration through integration with SISKOHAT, and ease of digital transactions. The findings of this study confirm that the implementation of PSAK 405 on the iB Maslahah Hajj Savings product not only ensures compliance with sharia accounting standards, but also strengthens public trust in sharia banking services Keywords: Mudharabah Accounting, Islamic Banking, PSAK 405, Hajj Savings.
Co-Authors Abidin, Deden Zaenal Alifya, Afifah Ilmi Anggara, Widi Galih Dwi Retno Sari, Dwi Retno Dzikrayah, Fithri Irawati, Okta Khoerunnisa, Agna Mia Lasmi Wardiyah, Mia Lasmi Muhammad Fauzi, Fawwaz N. Oneng Nurul Bariyah Nasution, Yasmine Nurhidajah - Nurrahman Nurrahman Pujiati, Tri Putri, Ghaitsa Mutiara SUTRISNO Syarah, Asri Mariam Wutsqa, Yusfia Urwatul Yulabi, Ruchan