PENERAPAN PSAK NO.105 ATAS SISTEM PEMBIAYAAN SYARIAH MUDHARABAH (STUDI KASUS PADA KSPPS BMT AHSAN BAROKAH MADANI CILACAP)

Abstract

This research aims to assess how well KSPPS BMT Ahsan Barokah Madani Cilacap follows PSAK No. 105 in accounting for mudharabah financial transactions. At KSPPS BMT Ahsan Barokah Madani Cilacap, researchers conducted their research. Information for this research came from various sources, including interviews, observations, documentation, and literature reviews. Using a descriptive and qualitative approach, this article explains how KSPPS BMT Ahsan Barokah Madani implemented PSAK No. 105 concerning the mudharabah sharia financing system. Based on these findings, KSPPS BMT Ahsan Barokah Madani has followed all the guidelines contained in PSAK No. 105 in implementing its policies, especially the Mudharabah Financing System. This is especially seen in the accounting practices of the sharia mudharabah funding system.