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September 10, 2025E-Jurnal AkuntansiOpen Access

Critical Analysis of the Application of PSAK 105 in Mudharabah Financing at BMT Barokah Tegalrejo

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Authors

AArifahQAQurotul AiniYFYeny Fitriyani

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Overview

Qualitative analysis reveals partial compliance with PSAK 105 in an Islamic microfinance institution, indicating room for improvement.

Key Points

  • Partial compliance with psak 105 was observed, highlighting significant areas needing attention.
  • Key areas include the application of profit-sharing mechanisms and cash-based measurement within mudharabah financing.
  • Methodology involved qualitative descriptive-critical analysis, utilizing in-depth interviews for data collection.
  • Strengthening understanding of psak 105 may enhance financial reporting consistency and transparency.

Cite This Study

Arifah et al. (2025) studied this question.

synapsesocial.com/papers/68c1d5ef54b1d3bfb60f8b59https://doi.org/10.24843/eja.2025.v35.i06.p08
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  3. 3Implementation Analysis of PSAK (Financial Accounting Standard) No. 107 at Meulaboh Branch Pawnshop Syariah2024
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