ANALISIS PERLAKUAN AKUNTANSI PEMBIAYAAN MUSYARAKAH PADA BANK SYARIAH (Studi Kasus PT. BPRS Artha Sinar Sejahtera Syariah Kota Batu)

This research aims to analyze the implementation of accounting treatment for musyarakah financing at PT. BPRS Artha Sinar Sejahtera Syariah Kota Batu based on Financial Accounting Standards Statement (PSAK) No. 406. The study employs a qualitative descriptive approach using a case study method, which involves the collection of primary data through interviews and observations. The findings indicate that the recognition and measurement of musyarakah financing comply with PSAK 406; however, there are several shortcomings in terms of presentation and disclosure, particularly regarding the transparency of financial reporting and the handling of losses. Factors such as the quality of human resources and the accounting system also influence the implementation of sharia accounting standards. This study offers recommendations to enhance compliance with PSAK 406 and to optimize musyarakah accounting practices at PT. BPRS Artha Sinar Sejahtera Syariah Kota Batu.