PERBANDINGAN AKUNTANSI MUDLÂRABAH MUTHLAQAH DAN MUSYTARAKAH DALAM PERBANKAN SYARI’AH

• Main Author: Sri Handayani Sri Handayani
• Format: Article
• Language: Arabic
• Published: State College of Islamic Studies Pamekasan (STAIN Pamekasan) 2013-08-01
• Series: Al Ihkam: Jurnal Hukum & Pranata Sosial
• Online Access: http://ejournal.stainpamekasan.ac.id/index.php/alihkam/article/view/302
• ISSN: 1907-591X; 2442-3084

<p><strong>Abstract:</strong><strong><em> </em></strong></p> <p>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 <em>mud</em><em>lâ</em><em>rabah</em><em> muthlaqah</em> and <em>mud</em><em>lâ</em><em>rabah</em><em> musytarakah</em> 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. <em>Mud</em><em>lâ</em><em>rabah</em><em> </em><em>muthlaqah</em> is a <em>mud</em><em>lâ</em><em>rabah</em><em>-base</em><em> </em>management, the investor gives an authority in financial management. Meanwhile, <em>mud</em><em>lâ</em><em>rabah</em><em> </em><em> musyatarakah</em> has been the combination of <em>mud</em><em>lâ</em><em>rabah</em><em> </em>and <em>musyarakah</em><em> </em></p> <p> </p> <p><strong>Key Words:</strong></p> <p>Akuntansi, <em>mud</em><em>lâ</em><em>rabah</em><em>,</em><em> mud</em><em>lâ</em><em>rabah mutlaqah, </em>dan<em> </em><em>mud</em><em>lâ</em><em>rabah musytarakah</em><em> </em></p> <p><em> </em></p>