STIEMIFDASUBANGSTIEMIFDASUBANG

Dirya:Journal of Economic ManagementDirya:Journal of Economic Management

This piece aims to provide insight into how the Islamic economic system operates in the accounting of musyarakah transactions. This research employs a qualitative approach, utilizing data from books and online research results. The study relies on qualitative information and uses a narrative approach to analyze the data. The accounting of musyarakah transactions is a financial process used in general practice, encompassing the art of recording, classifying, and compiling financial reports. Musyarakah is a common business form involving two parties sharing profits equally.

The musyarakah contract has five key conditions related to currency, object matching, asset mixing, mutual consent, and equitable profit and loss sharing.This contract is non-binding, allowing either party to terminate it at any time.The musyarakah contract becomes void if one party dies, becomes insane, or experiences epilepsy.

Penelitian lebih lanjut dapat dilakukan untuk mengkaji penerapan akuntansi musyarakah pada berbagai jenis usaha mikro, kecil, dan menengah (UMKM) di Indonesia, dengan mempertimbangkan karakteristik unik masing-masing sektor. Selain itu, studi komparatif antara praktik akuntansi musyarakah di Indonesia dengan negara-negara lain yang telah mapan dalam sistem keuangan syariah dapat memberikan wawasan berharga tentang praktik terbaik dan potensi perbaikan. Terakhir, penelitian dapat difokuskan pada pengembangan model akuntansi musyarakah yang lebih komprehensif dan adaptif terhadap perkembangan teknologi digital, seperti penggunaan blockchain untuk meningkatkan transparansi dan efisiensi dalam pengelolaan transaksi musyarakah.

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