MUDHARABAH FINANCING AND MUSYARAKAH FINANCING APPLICATIONS AT BANK JATENG SYARIAH
Main Article Content
Efi Fajar Arifin*
Siti Afidatul Khotijah
According to the provisions of Law Number 21 of 2008 regarding sharia banking, sharia banks are defined as banking institutions that are subject to the same legal regulations as conventional banks, but in their operational activities, they follow the principles of Islamic sharia. As the banking sector continues to develop, competition becomes increasingly fierce, and every bank must provide quality service and add types of products desired by customers. This study examines the application of sharia accounting for mudharabah and musyarakah financing in Bank Jateng Syariah based on PSAK No. 105 and PSAK No. 106. Sharia banks are subject to the same legal regulations as conventional banks, but their operational activities follow Islamic sharia principles.The discussion focuses on the practice of mudharabah and musyarakah financing at Bank Jateng Syariah. This study uses a qualitative descriptive method by using data from published financial reports. The results show that the application of mudharabah and musyarakah financing in Bank Jateng Syariah is in accordance with PSAK No. 105 and PSAK No.106, with various adjustments made to the provisions issued by the Financial Services Authority.
Almahmudi, N. M. (2022). Transformasi Akad Mudharabah dari Konsep Fikih ke Akad Perbankan. LABATILA: Jurnal Ilmu Ekonomi Islam, 5(02), 148–162.
Faizal, M. (2017). Syirkah Prinsip Bagi Hasil Pada Pembiayaan Di Bank Syari’ah. Islamic Banking: Jurnal Pemikiran Dan Pengembangan Perbankan Syariah, 2(2), 56–79.
Faradilla, C., Arfan, M., & Shabri, M. (2017). Pengaruh pembiayaan murabahah, istishna, ijarah, mudharabah dan musyarakah terhadap profitabilitas bank umum syariah di indonesia. Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 6(3).
Hasanah, U., & Ichfan, H. (2021). Aplikasi Pembiayaan Akad Musyarakah pada Perbankan Syariah. Muhasabatuna: Jurnal Akuntansi Syariah, 3(1), 1–8.
Hidayatullah, M. S. (2020). Implementasi Akad Berpola Kerja sama Dalam Produk Keuangan di Bank Syariah (kajian mudharabah dan musyarakah dalam hukum ekonomi syariah). Jurnal Hadratul Madaniyah, 7(1), 34–41.
Nafi’Addawami, A., & Zamzami, R. M. (2022). Effect Of Ijarah Revenue, Mudharabah Financing And Third-Party Funds On The Profitability Of Islamic Commercial Banks. CASHFLOW: Current Advanced Research On Sharia Finance And Economic Worldwide, 1(3), 37–59.
Nurhasanah, N. (2015). Mudharabah dalam Teori dan Praktik. PT Refika Aditama.
Pratama, D. N., Martika, L. D., & Rahmawati, T. (2017). Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah Dan Sewa Ijarah Terhadap Profitabilitas. Jurnal Riset Keuangan Dan Akuntansi, 3(1).
Puteri, D. R., Meutia, I., & Yuniartie, E. (2014). Pengaruh Pembiayaan Mudharabah, Musyarakah, Murabahah, Istishna Dan Ijarah Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia. Akuntabilitas, 8(1), 1–24.
Qintharah, Y. N., & Khomsiyah, K. (2022). Thomas Kuhn Paradigm: Revolution Of Accounting Recording From Cash Basis To Accrual Basis. JURNAL AKUNTANSI, 11(1), 83–92.
Rachmadi Usman, S. H. (2022). Aspek hukum perbankan syariah di Indonesia. Sinar Grafika.
Rachmawati, T. (2017). Metode pengumpulan data dalam penelitian kualitatif. UNPAR Press, 1, 1–29.
Suryani, T. (2017). Manajemen pemasaran strategik bank di era global. Prenada Media.
Wahyuningsih, I. (2019). Menakar Dampak Pembiayaan Mudharabah Dan Musyarakah Terhadap Profitabilitas Return On Assets Pt. Bank Muamalat Indonesia Tbk. Jurnal Ekonomi, Keuangan, Dan Perbankan Syariah, 3.
