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Journal : Media Iuris

Responsibility of the Board of Directors of Islamic Banking Regarding Unrecorded Mudharabah Deposits in Cash Account Reports Anjani, Thifal; Thalib, Prawitra
Media Iuris Vol. 8 No. 1 (2025): MEDIA IURIS
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/mi.v8i1.59448

Abstract

In sharia banking, Mudharabah deposits are known as banking products and are a form of investment for debtors and creditors. Mudharabah is an investment transaction from the capital owner, namely Shahibul Maal, to the Mudharib, or capital manager, to carry out certain business activities in line with sharia principles. In Mudharabah deposits, there is a profit-sharing principle used between Mudharib and Shahibul Maal. However, currently, problems have been discovered related to the deliberate act of not including records in the bank cash account transaction report documents for Mudharabah deposits. Mudharib argued on the basis of reducing the cash balance on the balance sheet due to the difference. Mudharabah deposits that are not recorded in the bank cash account transaction report document are a loss to Shahibul Maal as an investor because the funds that have been deposited are not recognized as savings. The problem that will be studied in this article relates to the directors’ responsibility for Mudharabah deposits, which are not recorded in the bank cash account transaction report document by the Mudharib. This research uses statutory, conceptual, and case approaches. The results of this research show that the directors are fully responsible for the losses experienced by Shahibul Maal on Mudharabah deposits that were not recorded in the banking cash account report carried out by the Mudharabah.
Co-Authors Adhika Ginanjar Widhisana Agus Yudha Hernoko Agus yudha Hernoko Aldhi, Ian Firstian Aldiansyah, Komari Aliansa, Wahyu Amalia Rizki Amelia Bellatrix Pantjo’u Angelica Milano Aryani Wibisono Anjani, Thifal Arif, Mochamad Shamsul Bagus Oktafian Abrianto Bart Jansen Bhayangkara, Ikhlasul Amal Daniel Julian Tangkau Darwati, Yulin Dina Kusuma Ratih Dinda Ajeng Puspanita Dona Budi Kharisma Dona Budi Kharisma, Dona Budi Dwi Hardaningtyas Dwi Hardaningtyas Elvia Rahmawati Erni Agustin Eva Diana Fahrian Saleh Siregar Faizal Kurniawan Faizal Kurniawan Fendy Suhariadi Fendy Suhariadi Gananta, M. Geigiansyah Aulia Putra Hilda Yunita Sabrie Ian Firstian Aldhi Ibtisam @ Ilyana Ilias Kholiq, Mochamad Nur Kholiq Nur Kholiq, S.H., M.Si., Mohamad Nur Komari Aldiansyah Komari Aldiansyah Kurniawan, Faisal M. Gananta M. Hadi Subhan Maradona Maradona Maradona, Maradona Mas Rahmah, Mas Maulani, Atiqoh Farhah Mochamad Shamsul Arif Mohamad Nur Kholiq Nugraha, Xavier Nur Utari Setiawati Nuryadi, Fredy Oktafiyana Oktafiyana Pamoro, Giza’a Jati Panjaitan, Selvy Permanasari, Tyasning Putra, Nurwahyu Dimas Rahmawati, Elvia Rana, Digvijay Singh Rizky Amalia Rizky Amalia Septi Ariadi, Septi Sri Hajati Sri Hajati Suheriyadi, Bambang Suparto Wijoyo Theo Jornada Natanael Sianipar Tonic Tangkau Tri Vena Putri Tri Vena Putri Tri Veny Putri Trisadini Prasastinah Usanti Umar Haris Sanjaya W Lesawengen, Roinardes Wahyu Agha Ari Wimboko Wimboko Windy Agustin Wisudanto Wisudanto Yuniarti Yuniarti Zuhairah Ariff Binti Abd Ghadas