Penerapan akuntansi pembiayaan mudharabah pada bank syariah

Abstract

Mudharabah is a form of partnership contract in the Islamic financial system that functions as a financing tool between two parties, namely the capital owner (shahibul mal) and the business manager (mudharib). In this contract, the profits obtained from the managed business are divided based on a previously agreed ratio, while losses are borne by the capital owner, unless the loss is caused by the manager's negligence. This study aims to analyze the implementation of mudharabah in the Islamic banking industry in Indonesia, as well as the challenges and potentials faced in practice. Using a qualitative approach, this study explores various technical and operational aspects of mudharabah implemented by Islamic financial institutions, and sees its impact on the development of the Islamic economic sector. The results of the study indicate that although mudharabah offers great potential in developing a sharia-based economy, there are several challenges, such as limited public understanding and high risks for capital owners. This study provides recommendations for practitioners and regulators to further optimize the understanding and implementation of mudharabah contracts in order to increase the success of the Islamic financial sector in Indonesia.