IMPLEMENTASI PRINSIP-PRINSIP AKUNTANSI ISLAM PADA PEMBIAYAAN MUDHARABAH DI BANK MUAMALAT INDONESIA

  • Siti Nurhasanah

Abstract

The Islamic phenomenon has been enter in aspect of the Indonesian banking. This thing sign by apprear of syariah bank with the operational base on the Islamic lecture. Syariah bank is one of the alternative solution of the debate between interest bank and riba. Convensional bank use the interest system and the syariah bank use the profit sharing system. That thing who become the difference between the conventional bank and the syariah bank. Syariah bank in the operational use the accounting system base on the syariah principles to make a note for every transaction has been done. Accounting principles who base syariah difference with the accounting principles who use in the conventional bank. Accounting principles in the Islamic base on the Al-Quran (Al-Baqarah : 282), that is: accountability principle, truth prinsciple, and the justice principle. Bank Muamalat Indonesia (BMI) in the mudharabah financing apply the accounting principles who base in Islamic syariat in the Al-Quran, that is : in the accounting process of the mudharabah financing, principles who use in the mudharabah financing and the mechanism of profit sharing system in the mudharabah financing. Keywords :accountability principle,mudharabah financing,profit sharing

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Published
09-04-2021