PENERAPAN PSAK 105 PADA PEMBIAYAAN MUDHARABAH DI BANK BTN SYARIAH CABANG MAKASSAR

Abstract

The research aimed at finding the suitabilityon implementing PSAK 105 at BTN Syariah Makassar. This research was done by analyzing how the company implemented the treatment of accountancy of mudharabah expenditure based on PSAK 105 starting from acknowledgment and measurement, presentation and expression. This research employed quantitative analysis of descriptive approach. The data collection was done through observation, interview and documentation. The result reveals that the implementation of mudharabah expenditure accountancy at BTN Syariah Makassar has been done well based on PSAK 105 starting from acknowledgement and measurement, presentation and expression on mudharabah expenditure.