Analysis of Accounting Treatment of Musyarakah Financing
The sharia economy in Indonesia has shown rapid development so that many banks are implementing sharia principles. Profit sharing financing at Islamic banks is Mudharabah Financing and Musyarakah Financing. Musharaka financing is more devoted than mudharabah financing. Bank BJB Syariah Sub-Branch Office (KCP) Karawang is one of the Islamic Financial Institutions in Karawang. Musyarakah financing accounting records at the Karawang BJB Syariah KCP Bank which only input computerized systems but do not understand the entire accounting journal and administrative staff do not yet know what accounting guidelines are used in recording musyarakah financing. The purpose of this study is to analyze and explain the Musyarakah financing procedures at KCP Syariah Karawang BJB Bank, analyze and explain the calculation system for Musyarakah financing results at Karawang KCP Syariah Karawang Bank, analyze and explain whether the accounting treatment of Musyarakah financing at the BJB Syariah KCP Karawang Bank is in accordance with PSAK 106 and analyze and explain how the development of Karawang Bank BJB Syariah customers. This research uses descriptive quantitative research type. This research data collection technique uses interview techniques, observation methods, documentation studies and literature studies. Sources of data obtained from this study are primary data and secondary data. The result of his research is that the Musyarakah financing procedure is in accordance with the Theory according to Yusak Admiral. The Profit Sharing Calculation System is in accordance with Theory according to Rizal Yaya et al. Accounting Treatment for Musharaka financing of Bank Bjb Syariah KCP Karawang based on PSAK 106. The development of musyarakah financing customers at BJB Syariah KCP Bank Karawang has fluctuated. This shows that the development of musharaka customers at BJB Bank did not experience significant development.
Keywords - Accounting Treatment, Islamic Economics, Musyarakah Financing