AKUNTANSI

MUSYARAKAH
PENGERTIAN
Akad kerja sama usaha antara dua pihak atau lebih
untuk suatu usaha tertentu, dimana masing-masing
pihak memberikan kontribusi dana dengan ketentuan
bahwa keuntungan dibagi berdasarkan kesepakatan
sedangkan kerugian berdasrkan porsi kontribusi dana.
(PSAK 106)
 Jenis-jenis Musyarakah

Syirkah ‘Inan Syirkah Mufawadhah

porsi masing-masing memiliki kesamaan
pihak tdk sama yg merata

Syirkah A’maal Syirkah Wujuh

kerjasama se-profesi memiliki reputasi &
prestise baik dlm bisnis
 PENENTUAN NISBAH

1. Pembagian keuntungan proporsional sesuai

modal
2. Pembagian keuntungan tidak proporsional
dengan modal
Menurut pendapat ini, dalam penentuan nisbah
yang dipertimbangkan bukan hanya modal yang
disetorkan, tapi juga tanggung jawab, pengalaman,
kompetensi atau waktu kerja yang lebih panjang
 Pengakuan Investasi Musyarakah
Investasi musyarakah diakui pada saat penyerahan kas atau aset nonkas untuk usaha
musyarakah.
Pengukuran investasi musyarakah:
• Pencatatan ketika mitra aktif mengeluarkan biaya pra
akad:
Dr. Uang muka akad xxx
Cr. Kas xxx
• Apabila mitra lain sepakat biaya ini dianggap sebagai
bagian
investasi musyarakah
Dr. Investasi musyarakah xxx
Cr. Uang muka akad xxx
• Apabila mitra lain tidak setuju biaya ini dianggap sebagai
bagian investasi musyarakah
Dr. Beban Musyarakah xxx
Cr. Uang muka akad xxx
• Apabila investasi dalam bentuk kas akan dinilai
sebesar jumlah yang diserahkan; dan dicatat:
Dr. Investasi Musyarakah – Kas xxx
Cr. Kas xxx
• Pencatatan yang dilakukan jika nilai wajar asset non
kas yang diserahkan lebih besar dari nilai buku, maka
selisihnya akan dicatat dalam akun selisih penilaian
asset musyarakah:
Dr. Investasi Musyarakah xxx
Dr. Akumulasi Penyusutan xxx
Cr. Selisih penilaian aset musyarakah xxx
Cr. Aset non kas xxx
Pencatatan amortisasi selisih penilaian asset musyarakah
adalah sebagai berikut:
Dr. Selisih penilaian asset musyarakah xxx
Cr Keuntungan xxx
Jika transaksi ini dicatat oleh mitra pasif maka jurnalnya
sama, hanya akun selisih penilaian asset musyarakah
diganti dengan akun keuntungan tagihan.
• Apabila dari investasi musyarakah diperoleh keuntungan,
Jurnalnya adalah:
Dr. Kas/Piutang xxx
Cr. Pendapatan investasi musyarakah xxx
• Apabila menerima pembayaran bagi hasil, jurnalnya:
Dr. kas xxx
Cr. Piutang pendapatan bagi hasil xxx
Apabila dari investasi musyarakah diperoleh kerugian, Jurnalnya
adalah:
Dr. Kerugian investasi Musyarakah xxx
Cr. Penyisihan kerugiannvestasi musyarakah xxx
 Pencatatan diakhir akad
• Apabila modal investasi yang diserahkan berupa kas:
- Jika tidak ada kerugian, Jurnal:
Dr. Kas xxx
Cr. Investasi Musyarakah xxx
- Jika ada kerugian, jurnal:
Dr. Kas xxx
Dr. Penyisihan kerugian xxx
Cr. Investasi Musyarakah xxx
 Pencatatan diakhir akad
• Apabila modal investasi berupa aset nonkas, dan dikembalikan
dalam bentuk kas sebesar nilai wajar ketika aset non kas
diserahkan,
- Jika tidak ada penyisihan kerugian dan penjualan aset nonkas
menghasilkan keuntungan;
Dr. Kas xxx
Cr. Investasi Musyarakah xxx
Cr. Keuntungan xxx
 Pencatatan diakhir akad
• Jika ada penyisihan kerugian dan penjualan aset nonkas
menghasilkan keuntungan:
Dr. Kas xxx
Dr Penyisihan Kerugian xxx
Cr. Investasi Musyarakah xxx
Cr. Keuntungan xxx
 Apabila aset non kas di akhir akad akan diterima Kembali
oleh mitra yang menyerahkan, maka penyusutan dilakukan
mitra tersebut tapi jika asset non kas tidak diserahkan
Kembali ke mitra yang menyerahkan, maka penyusutan
dilakukan oleh usaha musyarakah
 Pencatatan diakhir akad
• Apabila modal investasi berupa aset nonkas, dan dikembalikan
dalam bentuk aset non kas yang sama pada akhir akad:
- Jika tidak ada kerugian, jurnal:
Dr. Aset non-kas xxx
Cr. Investasi Musyarakah xxx
- Jika ada kerugian, maka perusahaan harus menyetorkan uang
sebesar nilai kerugian, jurnal:
Dr. Penyisihan kerugian xxx
Cr. Kas xxx
Dr. Aset non kas xxx
Cr. Investasi Musyarakah xxx
 Table of contents

01 02 03
Rules Positive learning Expectations
You can describe the You can describe the You can describe the
topic of the section here topic of the section here topic of the section here

04 05 06
Preparedness Homework Engagement
You can describe the You can describe the You can describe the
topic of the section here topic of the section here topic of the section here
 01
Perlakuan akuntansi
Mitra Aktif dan Mitra Pasif
Introduction to classroom
rules
Do you know what helps you make your point
crystal clear? Lists like this one:

● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!

And the most important thing: the audience

won’t miss the point of your presentation
Establishing a positive learning environment
Mercury is the closest planet to
the Sun and the smallest one in
the entire Solar System.
Contrary to popular belief, this
planet's name has nothing to
do with the liquid metal.
Mercury was, instead, named
after the famous Roman
messenger god Mercurius
Mercury takes a little more
than 58 days to complete its
rotation, so try to imagine how
long days must be there! Since
the temperatures are so
extreme, albeit not as extreme
as on Venus, Mercury has been
deemed to be non-habitable
for humans
 Respect for others

Mercury
Mercury is the closest planet to the Sun and
the smallest one in the Solar System—it’s only
a bit larger than the Moon

Venus
Venus has a beautiful name and is the second
planet from the Sun. It’s hot and has a
poisonous atmosphere
 Respecting others opinions

Mercury Venus Mars

Mercury is the closest Venus has a beautiful Despite being red, Mars
planet to the Sun and name and is the second is actually a cold place.
the smallest of them all planet from the Sun It’s full of iron oxide dust
 Arriving on time and being ready for class

Mars Venus Neptune

Mars is actually a very Venus has extremely Neptune is the farthest
cold place high temperatures planet from the Sun

Mercury Saturn Jupiter

Mercury is the closest Saturn is a gas giant Jupiter is the biggest
planet to the Sun with several rings planet of them all
Awesome
words
 “This is a quote, words full of wisdom
that someone important said and can
make the reader get inspired”

—Someone Famous
A picture is worth a
thousand words
A picture always
reinforces
the concept
Images reveal large amounts of
data, so remember: use an
image instead of a long text.
Your audience will appreciate it
 1,700,000
Big numbers catch your audience’s attention
 147,874
Mars is actually a very cold place

333,000 784,598
Jupiter is a very big planet Mercury is a very small planet
 The outcomes of following or breaking rules

20% 10% 70%

Mercury Venus Mars

Mercury is the closest Venus is the second Despite being red,
planet to the Sun and planet from the Sun in Mars is actually a cold
the smallest of them all the Solar System place, not hot
Computer
mockup
You can replace the image
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and select “Replace image”
Tablet mockup
You can replace the image
on the screen with your own
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 Positive learning
02 You can enter a subtitle here if you need it
Academic integrity

Mercury
Mercury is the closest
planet to the Sun and
the smallest one in the
Solar System. This
planet's name has
nothing to do with the
liquid metal
 Expectations for completing work

Mars Neptune
Mars is actually a very Neptune is the farthest
cold place planet from the Sun

01 02 03 04
Mercury Jupiter
Mercury is the closest Jupiter is the biggest
planet to the Sun planet of them all
 Taking care of shared resources

Neptune is the farthest

Neptune planet from the Sun

Mars is actually a very

Classroom Mars cold place

Mercury is the closest

Mercury planet to the Sun
 Consequences and rewards

Rule Description Consequences

Arrive to class promptly and be Warning for first offense, parent

Be on time
prepared for the day's activities contact for repeated tardiness

Treat classmates, teachers, and

Respect others Verbal warning, reflection sheet
school staff with kindness

Follow Listen attentively to instructions

Loss of privilege, time-out
instructions and complete tasks as directed

Keep your desk and materials neat

Stay organized Clean-up duty, loss of recess time
and organized for efficient learning
 Responsible use of devices in the classroom

20% Mars
Mars is actually a very
cold place

50% Mercury
Mercury is the closest
planet to the Sun

30% Jupiter
Jupiter is the biggest
Follow the link in the graph to modify its data and then
paste the new one here. For more info, click here planet of them all
 Eight basic rules in class

01 Neptune is the farthest

planet from the Sun 05 Ceres is located in the main
asteroid belt

02 The Moon is Earth’s only

natural satellite 06 Earth is the third planet
from the Sun

03 Mars is actually a cold

place, not hot 07 Saturn is a gas giant with
several rings

04 Mercury is the closest

planet to the Sun 08 Pluto is now considered a
dwarf planet
 What to keep in mind in class
Things allowed
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
● Write here what is allowed in class
Things not allowed
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
● Write here what is not allowed in class
 Activity: short reflection
Description: check out your journals or writing materials and write a short reflection
on the following questions

Why do you think classroom rules are important?

Write here…

Which rule do you find most challenging to follow, and why?

Write here…

What strategies can you use to ensure that you adhere to the rules?

Write here…
 Activity: true or false
Description: determine if these statements related to classroom rules listed below
are true or false

True or false The use of electronic devices is allowed during classes

True or false Respect for others includes actively listening when someone is speaking

True or false It is acceptable to interrupt the teacher when you have a question

True or false Punctuality is not important in student life

True or false Students should handle school materials and resources with care

True or false Teamwork and collaboration are valuable aspects of education

 Activity: complete the sentences
Description: complete the sentences related to classroom rules filling the blanks with
the words listed below

● Students should always ________ their assignments on time

● One of the classroom rules is to show ________ towards classmates and the teacher
● It is important to follow ________ when using electronic devices in class
● To maintain a positive learning environment, students should ________ when others
are speaking
● Respecting personal space and boundaries is an important aspect of ________ in the
classroom

submit listen etiquette respectful guidelines

 Our team

Jenna Doe John James

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