<![CDATA[This research analyzes the implementation of the musyarakah contract at Rumah Makan Saoenk Cobek, Kabupaten Gowa, based on PSAK 406, using a descriptive qualitative approach with data from interviews, documentation, and observation (purposive sampling), analyzed through a conformity matrix covering three main components: recognition and measurement, presentation, and disclosure. The results show all four pillars (rukun) of musyarakah are fulfilled, namely the parties involved, the object of musyarakah, the offer and acceptance (ijab kabul), and the profit-sharing ratio (nisbah). In the recognition and measurement component, 12 of 14 indicators fall into the compliant category, with two areas of non-compliance: the absence of separate financial records specifically for the musyarakah contract, and contract costs still being recognized as part of business capital, which contradicts PSAK 406 paragraph 18. The presentation and disclosure components are fully compliant. The study concludes that musyarakah accounting at Saoenk Cobek is largely in accordance with PSAK 406. It is recommended that management maintain separate financial records for the musyarakah contract to make financial management more systematic and fully compliant with PSAK 406, and ensure that contract costs are not recognized as part of business capital.]]>
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