Analisis Perlakuan Akuntansi Pembiayaan Musyarakah Berdasarkan PSAK Syariah No 106 pada PT. Bank SUMUT Syariah Cabang Ring Road Medan

Abstract

This study aims to find out and get tangible evidence about the Accounting Treatment for Musyarakah Financing at PT. Bank Sumut Syariah Ring Road Medan Branch in Accordance with Syariah PSAK 106. The type of research in this study is qualitative with a descriptive approach, while those who become informants in this study are the Financial Accounting Section and sales at PT Bank Sumut Syariah Ring Road Medan Branch. The data analysis technique used in the research is data reduction, data presentation, and conclusion drawing.The suitability of recording the musyarakah transaction at PT. Bank Sumut Syariah Medan Ring Road Branch against PSAK 106, namely: Recording carried out by PT Bank Sumut Syariah Ring Road Branch at the time of delivery of capital in the form of cash or non-cash assets in accordance with PSAK 106, while the registrar's account is financing musyarakah, PT Bank Sumut Syariah Ring Road Branch agreed to active financing partners at the beginning of the contract recognized as musyarakah investment in accordance with PSAK 106, namely, financing at the beginning of the contract is used as musyarakah investment with the approval of all partners, and Disclosures made by PT Bank Sumut Syariah Ring Road Medan Branch in terms of disclosure of musyarakah accounting policies in PT Bank Sumut Syariah Ring Road Branch in accordance with PSAK 106, Because PT Bank Sumut Syariah Ring Road Branch also discloses the distribution of profit sharing funds in financial presentation reports.