Analysis Of Accounting Treatment In Mudharabah And Wadi'ah Agreements In Sharia Bank

Nuraisya, Nuraisya and Junaidi, Junaidi and Ramadhan, Abid (2024) Analysis Of Accounting Treatment In Mudharabah And Wadi'ah Agreements In Sharia Bank. Analysis Of Accounting Treatment In Mudharabah And Wadi'ah Agreements In Sharia Bank, 2 (1). pp. 304-319. ISSN 3047-5767

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Abstract

This research aims to test the degree of conformity between Sharia principles and mudharabah contracts and wadi'ah contracts in sharia banks. The data in this research is secondary data in the form of the Mumalat Bank's annual report for 2022 in the form of the lowest price results for Umrah and Hajj packages based on nominal installments. The data analysis method used is a descriptive qualitative method based on a phenomenological approach. The results of the analysis show that saving for Hajj and Umrah at Bank Muamlat Indonesia is a sharia banking service with a wadi'ah contract that is managed flexibly and comfortably. These savings can only be used to finance Hajj and Umrah trips. So that the entire card is in accordance with Sharia financial and accounting principles.

Item Type:	Article
Contributors:	Contribution Contributors ID/NIDN/NIDK Teacher Junaidi, Junaidi NIDN0910067705 Teacher Ramadhan, Abid NIDN0921039301
Uncontrolled Keywords:	Mudhrbah Wadi’ah perbankn Syarih; Kualitatif.
Subjects:	L Education > LA History of education
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nuraisya aisya
Date Deposited:	23 Jun 2025 02:40
Last Modified:	23 Jun 2025 02:40
URI:	http://repository.umpalopo.ac.id/id/eprint/5392

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