The Implementation of PSAK 106 As Profit-Sharing Recognition: The Implementation Financing Musharaka Islamic Banks

This study aimed to analyze and ascertain the extent to which a recognition of the profit-sharing of musharaka financing in Islamic commercial banks, especially in Islamic Bank Jabar Banten, banks. The research implemented qualitative descriptive case studies and phenomenology-‎ogy. The data were obtained from primary and secondary sources. Based on the findings, Islamic commercial banks in Indonesia, in general ‎, and especially the Syariah Bank Jabar Banten bank, in terms of recognition of profit, do not follow PSAK 106, which is currently-‎ly in effect. Where the customer is an active partner in musharaka financing, when distributing profit-sharing to Islamic banks as a passive ‎partner, the amount is fixed each month; it should not be fixed (fluctuate) depending on the monthly income of the active partner (custom‎er). The implications in practice can be recognized based on the profit-sharing report on the realization of operating income from the accounting records of the active partner or business manager, which is carried out separately and reported monthly to the passive partner, in this case ‎bank Bank Jabar Banten Syariah‎.