ANALISIS PENCATATAN AKUNTANSI MUDHARABAH DEPOSITO BATARA IB MENURUT PSAK NO. 105 PADA PT. BANK TABUNGAN NEGARA SYARIAH CABANG PEKANBARU

Wan Junita Raflah(1*), Wan Zulhaq Akmarullah(2)

(1) Politeknik Negeri Bengkalis
(2) 
(*) Corresponding Author

Abstract


PT. Bank Tabungan Negara Syariah Pekanbaru Branch is one of the institutions operating in sharia principles. In practice, PT. Bank Tabungan Negara Syariah Pekanbaru Branch distributes various products to the community with various contracts (Aqad)in accordance with what is needed by its customers. One of the funding products offered is mudharabah deposits accaount using aqad mudharabah. This research was conducted at PT. Bank Tabungan Negara Syariah Pekanbaru Branch which is located at Jl. Tuanku Tambusai Block A. No. 10-11 Labuh Baru Timur Payung Sekaki. The purpose of this study is to find out about the application of accounting conducted by this bank, the authors want to know whether it has been implemented in accordance with the PSAK No. 105 standard. In this study, the author uses descriptive method in which the authors obtain data from interviews and documentation directly from the bank. The results showed that the application of mudharabah deposit accounting at PT. Bank Tabungan Negara Syariah Pekanbaru Branch using Cash Basis method is a method of comparison between income and expenses where income is reported when the money has been received and expenses are reported when the money has been paid. While profit sharing to customers using Revenue Sharing principle where rates (Nisbah) for deposit accaount products is greater for customers than for the banks. With a ratio of 44% for customers as owners of funds and 56% for the bank as a fund manager.


Keywords


sharia; aqad; mudharabah; Cash Basis; Revenue Sharing

Article metrics

Abstract views : 164 | views : 13

Full Text:

PDF

References


Abduh, Muhamad. 2011. Islamic Banking Service Quality and Withdrawal Risk: The Indonesian Experience. International Journal of Excellence in Islamic Banking and Finance. Vol.1-Issue 2. ISSN 2220-8291.

Antonio, Syafi’i. 2001. Bank Syariah: dari teori ke praktik. Pt. Gema Insani. Jakarta.

http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/pernyataan-sas-68-psak-105-akuntansi-mudharabah/diakses pada tanggal 5/28/2018, jam 12.38 wib

Lestari, Puji. 2013. Determinants Of Islamic Social Reporting In Syariah Banks: Case Of Indonesia. International Journal of Business and Management Invention ISSN (Online): 2319 – 8028, SSN (Print): 2319 – 801X, Volume 2 Issue 10 October. 2013.

Muhammad. 2004. Manajemen Pembiayaan Bank Syariah. Jakarta: Akademi Manajemen Perusahaan YKPN.

Muhasamah, et.al. 2005. Akuntansi Syari’ah. Yogyakarta: UII Press.

Nasution, Mulia. 1998. Ekonomi Moneter: (Uang dan Bank). Jakarta: Djambatan.

Nurhayati, Sri dan Wasilah. 2011. Akuntansi Syari’ah di Indonesia. Edisi II Revisi Jakarta: Salemba Empat.

Rustiana, Siti Hamidah. 2016. The Development of Styariah Accounting in Indonesia.. Faculty of Economic and Business. University of Muhammadiyah Jakarta, Indonesia. Internasional Journal of Business, Economics and Law, Vol 9, Issue 5 (Apr.). ISSN 2289-1552.

Salman, Riza Kautsar. 2012. Akuntansi Perbankan Syariah Barbasis PSAK Syariah. Padang: Akademia Permata.

Soemarso. 2000. Akuntansi Suatu Pengantar. Jakarta: Renika Cipta.

Teguh, Muhammad. 2005. Metodologi Penelitian Ekonomi dan Aplikasi. Edisi I. Cetakan III. Jakarta: PT. Raja Grafindo Persada.

Yadiati, winwin., dkk. 2006. Pengantar Akuntansi. Edisi I, Cetakan I. Jakarta: Kencana.

Yadiati, winwin., dkk. 2008. Pengantar Akuntansi. Cetakan II. Jakarta: Kencana.




DOI: https://doi.org/10.35314/inovbiz.v6i1.379

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Wan Junita Raflah, Wan Zulhaq Akmarullah

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


This Journal has been listed and indexed in :

Copyright of Jurnal Inovasi Bisnis (p-ISSN : 2338-4840, e-ISSN : 2614-6983)

Creative Commons License
Inovbiz: Jurnal Inovasi Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: inovbiz@polbeng.ac.id
www.polbeng.ac.id

View Inovbiz Statistics