ANALISIS SISTEM AKUNTANSI SYARI’AH PADA SISTEM BAGI HASIL DI KSPPS BMT MITRA MANDIRI CABANG SLOGOHIMO

The development of sharia economics in Indonesia has shown something positive
in the last few decades. BMT is a microfinance institution operated with Islamic
sharia principles. The profit sharing system is one of the main principles in Islamic
economics used in financial transactions. KSPPS BMT Mitra Mandiri Slogohimo
branch applies a profit sharing system in its financial transactions, especially in
financing and savings products.
This research is a type of Qualitative research. The data analysis method used by
the researcher is qualitative descriptive analysis, Accounting Treatment on the
profit sharing system of Mudharabah contracts at KSPPS BMT Mitra Mandiri.
KSPPS Mitra Mandiri has complied with sharia and has implemented PSAK 105
in its mudharabah transaction. The financial reporting system at KSPPS BMT
Mitra Mandiri is in accordance with PSAK 101. KSPPS BMT Mitra Mandiri has
implemented sharia accounting principles. KSPPS BMT Mitra Mandiri has
implemented PSAK 105, which regulates the recognition, measurement,
presentation, and disclosure in mudharabah transactions, which are business
cooperation agreements between fund owners (shahibul maal) and fund managers
(mudharib). Strict monitoring and supervision to ensure compliance with sharia
accounting principles. Expanding education is the main key to increasing public
understanding of sharia principles and profit sharing systems.