Praktik Akuntansi Mudharabah Di Era Digital: Studi Lapangan Pada Bank Aceh

Abstract

This study aims to describe the practice of mudharabah accounting in the digital era through a field investigation at Bank Aceh KCP Aksara. The research focuses on public understanding of profit-sharing concepts, the application of mudharabah in savings and deposit products, and the extent to which digitalization supports the recording and monitoring of mudharabah transactions. A qualitative descriptive approach was employed, using interviews, observations, and documentation with bank staff involved in mudharabah operations. The findings indicate that the implementation of mudharabah at Bank Aceh complies with sharia principles and PSAK 105, where the bank acts as the capital provider and customers serve as business managers. Although mudharabah products offer several advantages, public literacy remains varied, and many customers still do not fully understand the difference between profit-sharing mechanisms and conventional interest. Digitalization has been implemented in savings products; however, its application in financing is still limited due to the need for direct business monitoring. The study identifies challenges such as moral hazard, inaccurate business reporting, and default risks, highlighting the need for strengthened feasibility analysis and monitoring. Overall, the research emphasizes the importance of enhancing sharia financial literacy and advancing digital systems to improve the effectiveness and transparency of mudharabah accounting.

Keywords: Mudharabah, Sharia Accounting, PSAK 105, Digital Banking, Bank Aceh.