Abstract :
This study aims to determine the accounting treatment applied by BMT AR-RIDHO Trenggalek, as well as knowing how the accounting treatment of mudharabah financing if it is in accordance with PSAK 105. With the existence of the problem then the researcher conducting research with qualitative methods and case studies. From these studies it can be concluded that the accounting treatment applied to the BMT-AR RIDHO recognition, measurement, presentation and disclosure are in accordance with PSAK 105. From these studies it can provide answers to problems which then gain increased understanding of the rules generally accepted accounting standards (PSAK 105) that discusses the mudharabah financing.
Keyword: The application of PSAK 105 recognition, measurement, presentation, disclosure