KONSEP PROFIT AND LOSS SHARING SEBAGAI PENILAIAN LABA AKUNTANSI DALAM KONTEKS PERBANKAN KONVENSIONAL DAN PERBANKAN SYARIAH STUDI KASUS PADA PT. BANK MANDIRI DAN PT. BANK MANDIRI SYARIAH DI KOTA MAKASSAR

Abstract

The writerused a qualitative approach in which obtained data in the field. The writeranalyzed the findings in depth. In collecting data, researchers used observation, interview and documentation methods. The research place data sources were obtainedfrom both conventional and Islamic banks.The results showed that PT Bank Mandiri from the elements of the balance sheet traceable factors were: credit recognition, credit acknowledgment with syndication and credit extension promises, securities presentation and classification, securities purchased under agreement to resell, etc. In the profit report, traceable factors are: disclosure of interest income and interest expense, interest income and interest expense, etc. while the Makassar Syariah Mandiri Bank is in accordance with an Islamic perspective because it has fulfilled the legal requirements of the contract according to the Fatwa of the National Sharia Council (DSN) -Indonesia Ulama Council No. 2 / DSNMUI / IV / 2000 concerning Savings. The profit-sharingmechanism in determining profit sharing at Bank Syariah Mandiri Makassar is that transactions between mudharib and shahibul maal parties are carried out fairly without imposing the imposition of usury, so as to avoid elements of tyranny on both parties