Analisis Penerapan Akuntansi Syariah Berdasarkan PSAK No.101 dan No.105 pada Bank Syariah Mandiri Medan

Abstract

This study aims to determine whether the policy of applying mudharabah accounting carried out by the company is in accordance with financial accounting standards (SAK). To get real evidence whether the application of Islamic accounting in Medan Mandiri Syariah Bank is in accordance with financial accounting standards no.101 and no.105. This type of research is descriptive with a qualitative approach. The sample in the study is the application of Bank Syariah Mandiri mudharabah accounting for 1 year, namely 2017. The type of data used in this study is qualitative data. The technique of data collection is done by conducting interviews and documentation, the data analysis technique of this research is data analysis with a theoretical approach. The results of the study indicate that the application of mudharabah accounting in Bank Syariah Mandiri medan especially in the implementation of mudharabah transaction accounting is in accordance with Financial Accounting Standards (SAK).