IMPLEMENTASI PEMBIAYAAN AKAD MUDHARABAH BERDASARKAN PSAK NOMOR 105 PADA USPPS BMT SUNAN DRAJAT LAMONGAN - Latifah, Eny; Safitri, Ikke Nur; Nada, Laila Alfun; Mubarriroh, Lailatul; Rohman, M. Ainur; Rohmah, Nafilah Shobibatur (Sekolah Tinggi Ilmu Ekonomi Syariah Baktiya Aceh Utara, 2022)
The purpose of this paper is to find out 1) Implementation of Mudharabah Contract Financing Based on PSAK Number 105; 2) Advantages and Disadvantages of Mudharabah Contracts.The results of the analysis in this writing include: 1) Implementation of Mudharabah Contract Financing Based on PSAK No. 105 which is a superior product for BMT Sunan Drajat where the financing makes a major contribution to BMT Sunan Drajat and increases the profitability of the institution, Based on PSAK no. 105 in terms of 4 indicators, namely measurement, recognition, presentation and disclosure; 2) The advantages and disadvantages of the Mudharabah contract are based on the agreed ratio at the beginning of the contract. Mudharabah distribution is using the profit and loss sharing method or the revenue sharing method. Through this mudharabah financing, the shahibul mal has the opportunity to obtain continuous profit sharing as long as the business is still running, while the weakness is that if there is a loss, the BMT will bear the loss. this is in accordance with the prevailing theory. ABSTRAK Tujuan penulisan ini adalah untuk mengetahui 1) Implementasi Pembiayaan Akad Mudharabah Berdasarkan PSAK Nomor 105; 2) Keunggulan dan Kelemahan Akad Mudharabah. Hasil analisis dalam penulisan ini, diantarnya: 1) Implementasi Pembiayaan Akad Mudharabah Berdasarkan PSAK Nomor 105 yang merupakan produk unggulan bagi BMT Sunan Drajat di mana pembiayaan tersebut memberikan kontribusi besar bagi BMT Sunan Drajat dan meningkatkan profitabilitas lembaga. Berdasarkan PSAK no. 105 ditinjau dari 4 indikator yaitu pengukuran, pengakua, penyajian dan pengungkapan.; 2) Keunggulan dan Kelemahan Akad Mudharabah adalah berdasarkan nisbah yang telah disepakati diawal akad. Pembagian mudharabah adalah memakai metode bagi untung dan rugi atau metode bagi pendapatan. Melaui pembiayaan mudharabah ini pihak shahibul mal berpeluang memperoleh bagi hasil secara terus menerus selama usaha masih berjalan, sedangkan kelemahannya akan mengalami kerugian pihak BMT yang menanggung kerugian tersebut. Kata Kunci: Mudharabah, Financing, PSAK 105, BMT