PERBANDINGAN AKUNTANSI MUDLÂRABAH MUTHLAQAH DAN MUSYTARAKAH DALAM PERBANKAN SYARI’AH
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
mudlârabah muthlaqah and
mudlârabah 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. Mudlârabah muthlaqah is
a mudlârabah-base management,
the investor gives
an authority in financial management.
Meanwhile, mudlârabah musyatarakah has been the combination of
mudlârabah and musyarakah
Penulis: Sri Handayani
Kode Jurnal: jphukumdd110252
