Asri Mariam Syarah

EVALUASI PRAKTIK AKUNTANSI PENDANAAN MUDHARABAH SESUAI DENGAN PSAK 105 PADA BSI KC CIMAHI

Introduction

Evaluasi praktik akuntansi pendanaan mudharabah sesuai dengan psak 105 pada bsi kc cimahi. Evaluasi akuntansi mudharabah BSI KC Cimahi sesuai PSAK 105. Mengkaji pengakuan, pengukuran, pelaporan, serta faktor pendukung dan penghambat praktik akuntansi syariah.

Abstract

Penelitian ini bertujuan untuk mengevaluasi praktik akuntansi pendanaan mudharabah di BSI KC Cimahi sesuai dengan ketentuan PSAK 105 tentang Akuntansi Mudharabah. Fokus penelitian diarahkan pada prosedur pencatatan, pengakuan, pengukuran, dan pelaporan transaksi pendanaan mudharabah, serta identifikasi faktor penghambat dan pendukung dalam penerapannya di tingkat cabang operasional. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi terhadap staf pembiayaan dan akuntansi di BSI KC Cimahi. Hasil penelitian menunjukkan bahwa penerapan praktik akuntansi pendanaan mudharabah pada BSI KC Cimahi telah sesuai dengan PSAK 105, baik dalam hal pengakuan dana sebagai investasi mudharabah, pengukuran bagi hasil berdasarkan revenue sharing, maupun penyajian laporan keuangan yang transparan. Faktor pendukung implementasi meliputi regulasi OJK yang jelas, sistem teknologi informasi terintegrasi, sumber daya manusia bersertifikasi syariah, serta pengawasan internal yang efektif. Namun, masih terdapat kendala seperti kompleksitas interpretasi standar, keterbatasan SDM di cabang, serta dinamika ekonomi regional yang memengaruhi konsistensi penerapan standar. Secara keseluruhan, hasil evaluasi ini menunjukkan bahwa BSI KC Cimahi telah melaksanakan prinsip akuntansi syariah secara akuntabel, transparan, dan sesuai syariat, namun perlu peningkatan pada aspek pengungkapan risiko dan pelatihan berkelanjutan bagi pegawai. This study aims to evaluate the accounting practices of mudharabah financing at BSI KC Cimahi in accordance with the provisions of PSAK 105 concerning Mudharabah Accounting. The focus of the study is directed at the procedures for recording, recognizing, measuring, and reporting mudharabah financing transactions, as well as identifying inhibiting and supporting factors in its implementation at the operational branch level. The research method used is descriptive qualitative with data collection techniques through interviews, observation, and documentation of financing and accounting staff at BSI KC Cimahi. The results of the study indicate that the implementation of mudharabah funding accounting practices at BSI KC Cimahi is in accordance with PSAK 105, both in terms of recognizing funds as mudharabah investments, measuring profit sharing based on revenue sharing, and presenting transparent financial reports. Supporting factors for implementation include clear OJK regulations, an integrated information technology system, sharia-certified human resources, and effective internal supervision. However, there are still obstacles such as the complexity of standard interpretation, limited human resources at the branch, and regional economic dynamics that affect the consistency of standard implementation. Overall, the results of this evaluation indicate that BSI KC Cimahi has implemented sharia accounting principles in an accountable, transparent, and sharia-compliant manner, but needs improvement in aspects of risk disclosure and ongoing training for employees.

Review

This study undertakes a timely and relevant evaluation of mudharabah financing accounting practices at BSI KC Cimahi, meticulously assessing their conformity with PSAK 105. By focusing on critical aspects such as recognition, measurement, recording, and reporting, the research offers valuable insights into the practical implementation of sharia accounting standards within a significant Islamic banking institution. The paper's primary contribution lies in affirming a general adherence to the specified standard, thereby validating the bank's commitment to sharia principles, while concurrently pinpointing specific areas where further improvements can bolster accountability and transparency in mudharabah operations. The research employs a sound qualitative descriptive methodology, characterized by a comprehensive data collection strategy involving interviews, observations, and document analysis from relevant financing and accounting personnel. This multi-pronged approach enhances the reliability of the findings, particularly in substantiating the alignment of BSI KC Cimahi's practices with PSAK 105 concerning fund recognition as mudharabah investments and the adoption of revenue-sharing for profit measurement. Furthermore, the identification of crucial supporting factors, such as clear regulatory frameworks, integrated IT systems, and certified human resources, not only elucidates the observed high level of compliance but also provides actionable insights for other Islamic financial institutions striving for similar operational excellence. While the study commendably highlights areas of strong compliance, it realistically addresses persistent challenges. The identified obstacles, including the complexity of standard interpretation, limitations in human resources at the branch level, and the influence of regional economic dynamics, offer a nuanced understanding of the practical impediments encountered in implementing sharia accounting standards. The recommendations for enhanced risk disclosure and continuous employee training are particularly pertinent and crucial for achieving higher levels of accountability and transparency. Future research could expand on these findings through comparative studies across multiple branches or other Islamic banks, potentially incorporating quantitative analyses to further generalize the findings and assess the broader impact of improved disclosure practices.

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