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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL MANAJEMEN BISNIS FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan JURMA : Jurnal Program Mahasiswa Kreatif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Iqtisaduna EKSYA: Jurnal Ekonomi Syariah Mumtaz : Jurnal Ekonomi dan Bisnis Islam Sewagati: Jurnal Pengabdian Masyarakat Indonesia Media Ekonomi International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Trending: Jurnal Manajemen dan Ekonomi Central Publisher Jurnal Nirta: Studi Inovasi IIJSE Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER Global Leadership Organizational Research in Management Journal of Ekonomics, Finance, and Management Studies Ulil Albab
Tuti Anggraini
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Journal : Jurnal Iqtisaduna

 1 
Analisis Penerapan PSAK 105 Dalam Transaksi Pembiayaan Mudharabah Pada Studi BMT Mandiri Abadi Syariah Kecamatan Medan Denai Kota Medan Ofrahaza Siregar; Tuti Anggraini; Arnida Wahyuni Lubis
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.48062

Abstract

Institutions like Islamic cooperatives, Islamic pawnshops, and Baitul Maal Wa Tamwil (BMT) are garnering public attention. As an Islamic financial institution, BMT collects community funds and redistributes them through financing and loans to boost the regional economy. This study aims to understand the implementation of mudharabah financing and the application of its characteristics, recognition, measurement, presentation, and disclosure according to PSAKNo.105 at BMT Mandiri Abadi Syariah. The study collects data from interviews and documentation on accounting practices in mudharabah financing at BMT Mandiri Abadi Syariah using a qualitative descriptive approach based on PSAK105. The study's findings reveal that: 1) The recognition of mudharabah financing at BMT Mandiri Abadi Syariah needs to be fully compliant with regulations due to inadequate record-keeping when customers delay payments. 2) The measurement of mudharabah financing is deemed appropriate, utilizing cash-based recording upon receipt of payments. 3) The presentation of mudharabah in financial statements needs to be revised, failing to reflect actual values. 4) The disclosure of mudharabah is accurate, providing relevant information about transactions as required. 5) While the recognition, measurement, and disclosure of mudharabah transactions align with PSAK 105 regarding measurement and disclosure, there are still issues with recognition and presentation, needing to adhere to standards fully.
Co-Authors Ahmad Perdana Indra Ahmad Ripai Saragih Ahmad Sabili Yuhda Ahmad Syakir Alwan Azhari Ananda Rezeki Isnaini Nasution Andri Soemitra Angga Dwi Prasetyo Anggita Rizkia Anisya Putri Syam Sinambela Annisa Edelia Annisa Zahrina Dharmawan Annisari Annisari Aristo Zaky Zein Siregar Arnida Wahyuni Lubis Askur Hamid Nasution Asmuni Bayu Prabowo Chairul Adly Ginting Cindy Anggreni Dewi Sartika Silalahi Dhea Dinanty Dimas Ardiansyah Dita Marisa Feby Aulya Wardani Fitri Gendis Raihan Ardha Harahap, Muhammad Ikhsan Indah Sri Utami Zebua Indah Wahyuni Intan Ruhama Ira Amalia Khairunnisa Irgi Iqbal Isna Fauziah Jannah, Nurul Jihan Suwifania Juliana Nasution Khoirunnisa Ritonga Kusmilawaty Kusmilawaty Laila Maisaroh Laksono Trisnantoro M. Ikhsan Harahap M. Sawal Pitriyadi M. Yasir Nasution M. Yoga Pratama Harahap Marizqa Mustika Dara Marliyah Mhd Irwan Padli Nst Muhammad Arif Muhammad Candy Awang Batubara Muhammad Lathief Ilhamy Nasution Muhammad Yafiz Nadhri Filka Nadia Fahira Nasution, Muhammad Irwan Padli Nur Ainun Ningsih Nur Azizah Siregar Nurbaiti Nuri Aslami Nurlaila Nurlaila Nurlaila Nurmala Kumasari Pasaribu Nursantri Yanti Nurul Inayah Nurul Izzah Nurwadiyah Nasution Ofrahaza Siregar Putri Dini Agustin Rahmat Daim Harahap Rahmat Daim Harahap Rahmi Syahriza Regi Anika Reni Ria Armayani Hasibuan Retnawati Siregar Rika Umbaiyani Ritonga Risky Sobari Salimah Salimah Samsudin Sariati Nasution Siti Aisyah Siti Chairani Zahwa Siti Zumara Sitorus, Siti Sarah Sri Ratna Devi sri sudiarti Suci Arifah Lubis Sugianto Sugianto Sugianto Tambunan, Khairina Tri Inda Fadhila Rahma Wandira Atmaja Yulita Astri Zaini Ahmad Zulhasby Assidqy Nasution Zulkarnain Abdurrahman