IMPLEMENTASI PSAK NO. 105 PADA PEMBIAYAAN MUDHARABAH DI BAITUL MAAL WA TAMWIL (Studi Kasus pada BMT Kabandungan)
Daftar Isi:
- Rahmah Nurul Sa’diah (1630611109) Muhammadiyah University of Sukabumi. Implementation of PSAK No. 105 on Mudharabah Financing in Baitul Maal wa Tamwil (Case Study at BMT Kabandungan) (Mentor Sulaeman S.E., M.Si. and Tina Kartini S.E., M.E.Sy, S.A.S). This study aims to analyze and determine the implementation of PSAK No. 105 on mudharabah financing at BMT Kabandungan. The variables used in this study are PSAK No. 105 and Mudharabah Financing. The population and sample used are social conditions which include: place, actor, and activity, with the sampling technique used is purposive sampling. Resource persons in this study are the head of BMT and the head of finance (treasurer). This research uses a qualitative method with a descriptive approach. The results showed that the implementation of accounting treatment for Mudharabah Financing in BMT Kabandungan which consists of investment recognition, loss recognition, profit recognition, receivables recognition, expense recognition, measurement, presentation, and disclosure are in accordance with PSAK No. 105.