Enrichment : Journal of Management
Vol. 12 No. 1 (2021): November: Management Science

Analysis of Mudharabah Financing Accounting Treatment at Bank Mandiri Syariah Banda Aceh Branch

Fajri Salimi (Financial Analyst, Kutaraja Polytechnic, Banda Aceh. Indonesia)
Agustina Agustina (Financial Analyst, Kutaraja Polytechnic, Banda Aceh. Indonesia)
Iswandi Idris (Politeknik LP3I Medan, Medan, Indonesia)



Article Info

Publish Date
26 Nov 2021

Abstract

The tasks of Islāmic banks not perceive the idea of premium on cash and don't perceive getting cash, yet what exists is a mudharabah association/coöperation with the rule of benefit sharing, while at the same time acquiring cash is an option exclusively for social purposes with next to no pay. So that in its activity a few Islāmic bank items are known, incorporating items with the mudharabah guideline. The arrangements on mudharabah bookkeeping in the Assertion of Monetary Bookkeeping Norms (PSAK) No. 105. Bank Mandiri Branch Office in Aceh Changed over to Bank Syariah Mandiri, the transformation strategy connect by the Bank Mandiri Gathering to help execution of Qanun No. 11/2018 with regards to Islāmic Monetary Organizations in Aceh Region. The particular motivation behind this review was to dissect the act of Monetary Bookkeeping Guidelines (SAK) number 105 about mudharabah financing in the current financing framework at Bank Mandiri Syariah Banda Aceh Branch. The examination strategy is subjective exploration with graphic information investigation strategies. The guidelines utilized at Bank Mandiri Syariah Banda Aceh (BSM) Branch for the most part use ways that are by and large appropriate to monetary organizations, while PSAK 105. Bank Mandiri Syariah Banda Aceh Branch in leading financing has kept the current guidelines reliably, while the record of mudharabah financing is endorsement PSAK 105 so that in completing its business it is endorsement suggest.

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Journal Info

Abbrev

enrichment

Publisher

Subject

Economics, Econometrics & Finance

Description

The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers ...