Standar Akuntansi Mudharabah (Psak 105), Aaoifi Dan Urgensinya Pada Lembaga Keuangan Syariah

Authors

  • M. Asri Setiawan UIN SUNAN KALIJAGA YOGYAKARTA

DOI:

https://doi.org/10.30651/jms.v4i2.3047

Abstract

 

Abstract:

The purpose of this study was to determine the suitability of mudharabah accounting standards with the DSN (National Syari'ah Council) MUI as an organization that houses one of the problems of shari'ah financial transactions, especially Shari'ah PSAK (Financial Accounting Standards Statement) 105 based on international accounting standards AAOIFI (Accounting and Auditing for Iclamic Financial Institutions (AAOIFI). To uncover these issues in depth and thoroughly, researchers used a descriptive qualitative approach with data collection techniques with literature study techniques. Content analysis techniques. This analysis is usually used in qualitative research. Content analysis is one type of research method that is objective, systematic, and qualitative and related to the content. This content analysis study emphasizes language and requires neutrality. So the author analyzes the suitability of mudharabah accounting with DSN (National Syari'ah Council) MUI by observing the rules issued by AAOIFI as an international accounting organization in the world, so that there is an accounting suitability in Indonesia with a fatwa issued by the DSN.

Keywords: Mudharabah Accounting Standards, Urgency, Syari'ah Financial Institutions

Abstrak

 

Tujuan penelitian ini adalah untuk mengetahui kesesuian standar akuntansi mudharabah dengan DSN (Dewan Syari’ah Nasional) MUI sebagai organisasi yang menaungi salah satu masalah transaksi keuangan syari’ah khususnya PSAK (Pernyataan Standar Akuntansi Keuangan) syari’ah 105 dengan berpedoman pada standar akuntansi internasional AAOIFI (Accounting and Auditing for Iclamic Financial Institutions (AAOIFI). Untuk mengungkap persoalan tersebut secara mendalam dan menyeluruh, peneliti menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data dengan teknik studi pustaka cara teknik analisis isi . Analisis ini biasanya digunakan pada penelitian kualitatif. Analisis isi adalah salah satu jenis metode penelitian yang bersifat objektif, sistematis, dan kualitatif serta berkait dengan isi. Studi analisis isi ini menekankan pada bahasa dan menghendaki adanya netralitas. Jadi penulis menganalisa kesesuaian akuntansi mudharabah dengan DSN (Dewan Syari’ah Nasional) MUI dengan memperhatikan aturan yang dikeluarkan oleh AAOIFI sebagai organisasi akuntansi internasional di dunia, sehingga dihasilkan bahwa ada kesesuaian akuntansi yang ada di Indonesia dengan fatwa yang dikeluarkan oleh DSN.

 

Kata Kunci: Standar Akuntansi Mudharabah, Urgensi, Lembaga Keuangan Syari’ah

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Published

2020-01-21

How to Cite

Setiawan, M. A. (2020). Standar Akuntansi Mudharabah (Psak 105), Aaoifi Dan Urgensinya Pada Lembaga Keuangan Syariah. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 4(2). https://doi.org/10.30651/jms.v4i2.3047

Issue

Vol. 4 No. 2 (2019)

Section

Artikel

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