Implementasi pembiayaan musyarakah terhadap prinsip akuntansi perbankan syariah pada PT Bank Muamalat Indonesia tbk cabang Surakarta
Partini - F3306168 - Fak. Ekonomi dan Bisnis
ABSTRACT Muamalat Indonesia Bank is the first syariabank in Indonesia which is all the operational activity based on syaria principle and also for the regulation that available. Research about musyarakah expenditure to this accounting syaria banking is executed in Muamalat Indonesia Bank Tbk, branch of Surakarta. The purpose of this research is to examine accounting use for musyarakah expenditure whether it is suitable with the principle of syaria accounting, accomplishment of musyarakah expenditure (basic principle, condition, channel, certainty of profit sharing) suitable with the principle of syaria, and how many efforts that is executed by Muamalat Indonesia Bank Tbk, branch of Surakarta to satisfy their costumers.
Based on this study, the writer find that accounting use for musyarakah expenditure has appropriate with the principle of accounting syaria. Implementation of musyarakah expenditure which consist from basic principle, condition, channel, certainty of profit sharing, it has appropriate with syaria principle. Muamalat Indonesia Bank Tbk, branch of Surakarta, in their effort to satisfy the costumers has executed the good efforts by giving the service that satisfy for their costumers not only from the service but also the product that offered.
Based on the result of this study, the writer has some suggestions for Muamalat Indonesia Bank Tbk, branch of Surakarta in order to in the fixation of mechanization profit sharing is decided by Muamalat Indonesia Bank Tbk, branch of Surakarta, and the mechanization is revenue sharing, it is caused by this mechanization is more secure for the bank (shahibul mail) from mudharib’s falseness to add / mark up the amount of bussines expends (the amount that available on finance report is higher than the real bussines expends). Beside that Muamalat Indonesia Bank Tbk, branch of Surakarta should give more understanding to the middle until low society what is the BMI, the abundances of BMI not only the product but also service that is offered.
Key word: implementing musyarakah expenditure to this accounting syaria banking.