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All Journal EL-MUHASABA Gorontalo Accounting Journal Iqtishoduna: Jurnal Ekonomi Islam JAF- Journal of Accounting and Finance Jurnal E-Bis: Ekonomi Bisnis Jurnal EMA (Ekonomi Manajemen Akuntansi) Indonesian Journal of Islamic Economics and Business An-Nisbah : Jurnal Perbankan Syariah Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nina Dwi Setyaningsih
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Penerapan Akad Mudharabah pada Tabungan BMT UGT Nusantara Capem Pare Sesuai PSAK 105 Safitri Nurul Agustin; Nina Dwi Setyaningsih
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6195

Abstract

The implementation of mudharabah agreement on sharia savings is very important to ensure the management of capital owner funds (shahibul mal) in accordance with sharia principles. To find out the application of mudharabah agreement on sharia savings, provisions are required that are in accordance with the Financial Accounting Standards Statement (PSAK) 105. This study aims to analyze in depth the mudharabah agreement protocol on sharia savings at Baitul Maal wa Tamwil (BMT) UGT Nusantara Capem Pare Kediri with the Financial Accounting Standards Statement (PSAK) 105 which is the mudharabah accounting standard. This study is a qualitative study and uses a descriptive approach. The results of this study indicate that (1) Baitul Maal wa Tamwil (BMT) UGT Nusantara Capem Pare Kediri as a fund manager has implemented a mudharabah agreement for the management of savings deposited by capital owners (shahibul mal) which are then managed for productive businesses. The profit sharing system used is 60% for BMT and 40% for members. And the distribution of results is carried out based on the agreed ratio after BMT makes a profit. (2) The analysis of PSAK 105 on the mudharabah contract for savings at BMT UGT Nusantara Capem Pare Kediri is correct in terms of recognition and measurement, but the presentation and sealing are still less than perfect, because they only cover the balance sheet, profit and loss, and cash flow, and do not follow the provisions of PSAK 101.
Co-Authors Afani, Moh. Ahmad Yazid Afthon Ardia Fatkhul Amin Atika, Bunga Filsa Azharuddin, Muhammad Cahya, Rama Putra Adi Dwi Nursafitri Muchlis, Devy Ervina Levi Astutik Fahma, Yoga Taufan Fauzi, Mohammad Rizka Cholid Febriani Nur Hariroh Galih Nur Rahman Hanung Fajar Ahsana Isnan Murdiansyah Misbah, Hanim Mubarokah, Annisa Kharirotul Naila Dzul Khoirot Nanik Wahyuni ‎ Nur Asnawi Nur Fitri, Muhammad Ihsan Octaviani, Nurul Mariatul Laily Rindika, Santika Maya Robihatun NIsa Rosdiyana, Rosdiyana Safitri Nurul Agustin Saniyyah Nur Baiti Shinta Nuriyah, Neng Liana Waeno, Mahamadaree Wardhani, Yovita Kusuma Yoga Taufan Fahma Yulia Ratna Sari Yuliani, Siti Dewi Zikria Indriani