ANALISIS AKUNTANSI PEMBIAYAAN MUDHARABAH PADA BANK MUAMALAT (Studi Kasus : Bank Muamalat di Cabang Kota Batu)

This study aims to analyze the application of mudharabah financing accounting at Bank Muamalat's Batu City Branch based on PSAK 405. The method used is descriptive qualitative with a case study approach through interviews and documentation. The results indicate that the application of mudharabah financing accounting is in accordance with Sharia principles and most provisions of PSAK 405, particularly in the recognition and measurement of investments. However, there are still deficiencies in the disclosure of non-cash asset values and reporting of operating losses. In general, accounting practices at Bank Muamalat have been good, but transparency needs to be improved to comply with Sharia accounting standards.