PERBANDINGAN AKUNTANSI MUDLÂRABAH MUTHLAQAH DAN MUSYTARAKAH DALAM PERBANKAN SYARI’AH

Sri Handayani Sri Handayani

Abstract


Abstract:

In business, transaction records is very important. An accurate accounting record displays the true description of a business, nevertheless, it must anticipate a public norm. It has been stated on the Holy Quran at verse of al-Baqarah (2): 282 that the command of adminstration order, and transparancy, have been repeated for about five times. This is about to clarify how the accounting treatment of mudrabah muthlaqah and mudrabah musytarakah must be written. The both have a distinctive caharacters that must be separated to each other to figure out the correct portion of devidend based on the applied agreement. Mudrabah muthlaqah is a mudrabah-base management, the investor gives an authority in financial management. Meanwhile, mudrabah musyatarakah has been the combination of mudrabah and musyarakah

 

Key Words:

Akuntansi, mudrabah, mudrabah mutlaqah, dan mudrabah musytarakah


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DOI: http://dx.doi.org/10.19105/al-ihkam.v6i1.302

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