PENCATATAN AKUNTANSI PRODUK SIMPANAN WADIAH: STUDI KASUS BANK MUAMALAT CABANG MAKASSAR

Abstract

This research aims to determine how to provide and apply Sharia accounting in Bank Muamalat's Wadiah saving product in accordance with Sharia accounting standard PSAK 101. This research was conducted at Bank Muamalat Makassar Branch. The data collection techniques used in this study are observation techniques and documentation techniques. The data analysis techniques used in this study are the validity test and the ability test. This research uses a comparative descriptive analysis that compares between sharia accounting treatment in Bank Muamalat's Wadiah saving product in Makassar with accounting treatment according to Financial Accounting Standard statement (PSAK). Results in this study explained that the way of presentation of accounting products of Bank Muamalat Wadiah in Makassar is in accordance with PSAK 101 concerning the presentation of reasonable financial statements. However, it is still much different from the implementation of Wadiah accounting.