Analysis Of Accounting Treatment In Mudharabah And Wadi'ah Agreements In Sharia Bank

This research aims to test the degree of conformity between Sharia principles and mudharabah contracts and wadi'ah contracts in sharia banks. The data in this research is secondary data in the form of the Mumalat Bank's annual report for 2022 in the form of the lowest price results for Umrah and Hajj packages based on nominal installments. The data analysis method used is a descriptive qualitative method based on a phenomenological approach. The results of the analysis show that saving for Hajj and Umrah at Bank Muamlat Indonesia is a sharia banking service with a wadi'ah contract that is managed flexibly and comfortably. These savings can only be used to finance Hajj and Umrah trips. So that the entire card is in accordance with Sharia financial and accounting principles. Keywords: Mudhrbah Wadi’ah perbankn Syarih, Kualitatif.