ANALISIS PERAN AKUNTANSI TRANSAKSI MUDHARABAH DALAM MENINGKATKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN : TINJAUAN LITERATUR
DOI:
https://doi.org/10.70182/jca.v2i1.391Keywords:
Akuntansi Mudharabah, Transparansi Keuangan, Akuntabilitas Keuangan, Tinjauan Literatur, PSAK SyariahAbstract
Penelitian ini bertujuan untuk menganalisis peran akuntansi transaksi mudharabah dalam meningkatkan transparansi dan akuntabilitas keuangan melalui pendekatan tinjauan literatur. Mudharabah, sebagai salah satu akad kerjasama bagi hasil utama dalam keuangan syariah, menuntut perlakuan akuntansi yang spesifik untuk memastikan hak dan kewajiban para pihak ( shahibul maal dan mudharib) tercermin secara adil dan transparan. Studi ini mengkaji berbagai literatur ilmiah, termasuk jurnal, buku, dan standar akuntansi syariah yang relevan, untuk mengidentifikasi bagaimana praktik akuntansi mudharabah—mulai dari pengakuan, pengukuran, penyajian, hingga pengungkapan—berkontribusi terhadap peningkatan kualitas informasi keuangan. Hasil kajian menunjukkan bahwa penerapan standar akuntansi mudharabah yang tepat dan konsisten merupakan fondasi penting untuk mewujudkan transparansi laporan keuangan. Transparansi yang dihasilkan memungkinkan para pemangku kepentingan untuk memahami kinerja dan posisi keuangan entitas secara jelas, yang pada gilirannya memperkuat akuntabilitas pengelolaan dana mudharabah. Tinjauan literatur ini menyimpulkan bahwa akuntansi transaksi mudharabah memiliki peran krusial dalam membangun kepercayaan dan menjaga integritas operasional lembaga keuangan syariah melalui peningkatan transparansi dan akuntabilitas.
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