How is the implementation of Islamic accounting system for profit-sharing investment in Islamic banks?

This study aims to determine the profit sharing system in the Mudharabah savings program at Islamic Banks, this research was conducted at the Bank Syariah Indonesia (BSI). The data source of this research is primary data derived from the results of interviews with informants, and secondary data that researchers can get from books, journals and scientific writings. The time of implementation is for three months. the data source of this research is primary data derived from the results of interviews with informants, and secondary data that researchers can get from books, journals and scientific writings. The method used was qualitative and was carried out by observation, interview and documentation. Data analysis techniques used yanki with data collection, data reduction, data presentation and conclusion drawing, finally testing validity with credibility test, transferability test, dependability test, and confirmability test. From the research obtained the results that profit sharing accounting in the mudharabah savings program applies a revenue sharing system calculation, where the calculation uses revenue or gross profit as a reference, so that it has not been reduced by the expenses that must be borne by the bank, and if there is a loss, the customer will bear it and the application of profit sharing accounting at BSI is in accordance with sharia principles, and the accounting system for each savings product is in accordance with the Fatwa issued by the National Sharia Council.