ANALISIS PERBANDINGAN PSAK 106 DENGAN FATWA DSN-MUI DAN STANDAR AAOIFI MENGENAI AKUNTANSI MUSYARAKAH

Abstract

The purpose of this research is to determine the conformity of musyarakah accounting standards with the MUI DSN (National Sharia Council) as an organization that overshadows one of the problems of sharia financial transactions, especially Shari'ah PSAK 106 based on AAOIFI's international accounting standards. To uncover this problem in depth and thoroughly, researchers used descriptive analysis with data collection methods with literature study methods or content analysis methods. Content analysis is one type of research method that is objective, systematic, qualitative, and related to content. This content analysis study emphasizes language and requires neutrality. So that the author analyzes the suitability of musyarakah accounting with DSN (National Sharia Council) MUI  by looking at the rules issued by AAOIFI as an international accounting organization in the world, so that there is accounting conformity in Indonesia.