ANALYSIS OF ACCOUNTING TREATMENT IN MUDHARABAH AND WADI'AH AGREEMENTS IN SHARIA BANK
Keywords:
Mudhrbah Wadi’ah perbankn Syarih, KualitatifAbstract
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.
Keywords: Mudhrbah Wadi’ah perbankn Syarih, Kualitatif.
References
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Junaidi, J. (2022). Religiosity versus profit-loss sharing: how Islamic banks brand fidelity influences the Muslim consumers' commitment. Journal of Islamic Accounting and Business Research, 13(6), 960–976.
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Maharani, R., Supriyanto, T., & Rahmi, M. (2021). Factors That Influence Interest in Saving in Sharia Banks: (Case Study at Bsi Ex Bsm). Sharia Journal: Journal of Islamic Economics, 7(2), 127-136.
Nur, DM (2020). Worship Management. Yonetim: Journal of Da'wah Management, 3(01), 17-36.
Adam, M. (2022). The Influence of Promotion, Trust and Price on Customer Decisions to Use Hajj Savings Products at PT. Muamalat Bank. Journal of Comprehensive Islamic Studies, 1(1), 107-132.
Rusdan, R. (2022 Basic Principles of Muamalah and Their Application to Economic Activities. El-Hikam Journal, 15(2), 207-237.
Inayah, IN (2020). Islamic Economic Principles in Sharia Investment. Journal of Accounting and Sharia Business (AKSY), 2(2), 88-100.
Arwani, A. (2012). Epistemology of Islamic economic law (muamalah). Religion: Journal of Islamic Sciences, 15(1), 125-146.
Baharuddin, MI, Junaidi, J., & Sultan, S. (2023). Corporate Social Responsibility: Anempirical Study on Islamic Banks in Indonesia. I-Finance: a Research Journal on Islamic Finance, 9(1), 19-35.
Boroma, SMZ, & Mootalu, R.R. (2020). The Influence of Promotion and Trust on Customer Decisions in Choosing Hajj Savings Products at Bank Muamalat, Gorontalo Branch. Mutawazin (Journal of Sharia Economics), 1(1), 34-43.
Endaryono, BT, Jaelani, AR, & Prasetyo, A. (2021). The Role of Wadi'ah and Mudharabah in the Profitability of Bak Muamalat. Da'watuna: Journal of Communication and Islamic Broadcasting, 1(1), 74-83.
Faddlah, F., & Susianto, S. (2020). Analysis of Hajj and Umrah Savings Products with Wadi'ah Agreements (Case Study of Bank Sumut KCP Marelan Raya). Student Journal of the Faculty of Economics and Business, 1(1), 671-680.
Fadli, VP (2021). Calculation of Mudharabah Muthlaqah Agreements and Wadi'ah Yad Dhamanah Agreements in IB Hijrah Savings at PT. Bank Muamalat Indonesia KC Panyabungan. Nahdatul Iqtishadiyah: Journal of Sharia Banking, 1(2), 94-111.
Fahri, DS (2023). The Phenomenon of Virtual Hajj Practices Using Metaverse Technology. Shautuna: Student Scientific Journal of Comparative Schools and Law 4(1), 72-87.
Hasanah, U., & Sihotang, MK (2021). Utilization of Bank Muamalat's Hajj and Umrah Savings by PT. Sabrina Al-Fikri in Recruiting Customers in Medan City. AGHNIYA: Journal of Islamic Economics, 3(1), 57-75.
Islamiyah Fitria, F. (2023). Literature Review: Performance Measurement of Hajj Guides. Sharing: Journal Of Islamic Economics, Management And Business, 2(1), 130-138.
Junaidi, J. (2022). Religiosity versus profit-loss sharing: how Islamic banks brand fidelity influences the Muslim consumers' commitment. Journal of Islamic Accounting and Business Research, 13(6), 960–976.
Lena, SS, & Syarofi, M. (2022). Determination of Margin and Profit Sharing Ratio in Mudharabah Financing at Indonesian Sharia Banks. Journal of Islamic Economics and Business (JEBI), 2(2), 153-162.
Mabruri, T., & Suryandari, M. (2022). Analysis of the Role of Administration and Management in the Hajj and Umrah Organizing Institution (KBIH) towards Prospective Hajj Pilgrims. Relinesia: Indonesian Journal of Religion and Multiculturalism Studies, 1(2), 56-62.
Millah, H. (2021). Implementation of the Profit Sharing Nisbah for Mabrur Savings Products through the Mudharabah Mutlaqah Agreement in an Islamic Economic Perspective. Iqtishodiyah: Journal of Islamic Economics and Business, 7(1), 91-103.
Nurfuadi, W., & Jannah, N. (2023). Application of Mudharabah Muthlaqah Agreement and Wadi'ah Yad Dhamanah Agreement in iB Hijrah Savings at PT. Bank Muamalat KCU Medan Baru. El-Mal: Journal of Islamic Economics & Business Studies, 4(5), 1403-1413.
Ortega, H.Y., & Amin, J. (2023). Umrah Service Strategy for Congregants with Disabilities. MADA: Journal of Da'wah Management, 1(1), 33-46.
Putri, N.S., & Aravik, H. (2021). Analysis of Wadi'Ah Savings Products at Pt. Al-Falah Banyuasin Sharia People's Financing Bank. Sharia Banking Student Scientific Journal (JIMPA), 1(1), 1-10.
Putro, DE, Abidin, AZ, Wardoyo, FRS, & Gozali, ML (2022). Hajj Bailout Funds from the Perspective of Muammalah Fiqh. Scientific Journal of Islamic Economics, 8(3), 3231-3235.
Refenza, R. (2022). Implementation of law number 13 of 2008 concerning the implementation of the Hajj pilgrimage. Qiyas: Journal of Islamic Law and Justice, 7(1).
Sari, DMS, Suartini, S., & Hasanuh, N. (2021). The Influence of Mudharabah, Musyarakah and Murabahah Financing on the Profitability of Sharia Commercial Banks. Scientific Journal of Islamic Economics, 7(1), 241-249.
Segara, A. (2020). Legal Protection for Hajj and Umrah Pilgrims in Worship Travel Agreements Through PT. Zafa Mulia Mandiri (Study at the Third Branch of Zafa Tour PT. Zafa Mulia Mandiri). Muamalah Journal, 6(1).
Utomo, PES, Ridwan, M., & Budiana, B. (2023). Fatwa of the Indonesian Ulema Council Concerning the Concept of Utilizing Bank Savings Interest in the Review of Islamic Law. Ecobankers: Journal of Economy and Banking, 3(1), 58-67.
Maharani, R., Supriyanto, T., & Rahmi, M. (2021). Factors That Influence Interest in Saving in Sharia Banks: (Case Study at Bsi Ex Bsm). Sharia Journal: Journal of Islamic Economics, 7(2), 127-136.
Nur, DM (2020). Worship Management. Yonetim: Journal of Da'wah Management, 3(01), 17-36.
Adam, M. (2022). The Influence of Promotion, Trust and Price on Customer Decisions to Use Hajj Savings Products at PT. Muamalat Bank. Journal of Comprehensive Islamic Studies, 1(1), 107-132.
Rusdan, R. (2022 Basic Principles of Muamalah and Their Application to Economic Activities. El-Hikam Journal, 15(2), 207-237.
Inayah, IN (2020). Islamic Economic Principles in Sharia Investment. Journal of Accounting and Sharia Business (AKSY), 2(2), 88-100.
Arwani, A. (2012). Epistemology of Islamic economic law (muamalah). Religion: Journal of Islamic Sciences, 15(1), 125-146.
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Published
2024-11-16
How to Cite
Nabaruddin Nuralam, nuraisya, Junaidi, & Ramadhan, A. (2024). ANALYSIS OF ACCOUNTING TREATMENT IN MUDHARABAH AND WADI’AH AGREEMENTS IN SHARIA BANK. International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM), 2(1), 304–319. Retrieved from https://journal.unj.ac.id/unj/index.php/isc-beam/article/view/46619
