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AKUNTANSI AKAD MUSYARAKAH MUDANAWISAH DALAM PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA PT.BANK MUAMALAT CABANG SURABAYA DARMO
he purpose of this research is to find out both the process and the implementation in KPR montgage (House
Ownership) by using musyarakah mutanaqisah contract according to applied national standard.The research
methodology is using descriptive qualitative method analysis, which discusses and describes a certain condition
based on the actual fast in order to get a clear description. Data on this research in based on the result of research
at Muamalat Bank Tbk. Surabaya Darmo Branch.The result of this research shows that musyarakah
mutanaqisah contract is the financing system(partnership). In the process of early agreement must be in
accordance with the agreement between bank and potential customer according to fatwa from the board of the
national syari?ah. Muamalat Bank in KPR financing of musyarakah mutanaqisah is using decreases financing
musyarakah and in the process of financing accounting calculation in the musyarakah mutanaqisah contract is
using effective calculation system according to national standard.
Keywords: Financing, contract, and Musyarakah Mutanaqisah
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