IMPLEMENTASI AKUNTANSI MUDHARABAH PADA MODEL PEMBIAYAAN UNTUK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) PADA BMT UGT SIDOGIRI CABANG BANGSALSARI JEMBERMudharabah Financing Agreement • October 25th, 2019
Contract Type FiledOctober 25th, 2019Mudharabah financing is an agreement or form of cooperation between two or more people to conduct a business, one party will provide capital of 100% modal which is called shahibul maal, and the other party as a business manager is called mudharib.types in this study used descriptive qualitative methods, descriptive research that describes accurately or certain areas that are real, descriptive research can also be interpreted as research intended to describe indifidual phenomena, certain situations or groups that are happening right now.In other words, the purpose of the research is to describe an event or current condition, As for the results of this study indicate that the Mudharabah financing at BMT UGT Sidogiri branchof Bangsalsari Jember is in accordance with PSAK 105, which regulates mudharabah financing although there are still some treatments that are not appropriate.